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of <h1>Section 115WL ensures Income Tax Act provisions apply to fringe benefits unless specifically excluded by relevant chapter</h1> Section 115WL of the Income Tax Act, 1961 establishes that all other provisions of the Act apply to fringe benefits unless specifically excluded by the relevant chapter. This provision ensures comprehensive coverage of fringe benefit taxation by extending the general framework of income tax law to fringe benefits. The section was inserted through the Finance Act, 2005, effective from April 1, 2006, creating a unified approach to tax administration for both regular income and fringe benefits under the same statutory framework.
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