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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 2023 amends Section 28: Tax on business benefits or perks, cash or kind, effective April 2024.</h1> Section 28 of the Income-tax Act has been amended by the Finance Act, 2023, effective April 1, 2024. The revised clause (iv) specifies that the value of any benefit or perquisite arising from business or professional activities is taxable, regardless of whether it is convertible into money, provided in cash, in kind, or a combination of both.
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