Fringe benefit tax treated as deductible under section 40 when paid pursuant to Chapter XII-H, altering allowable deductions. Insertion into clause (a) of section 40 specifies that any sum paid on account of fringe benefit tax under Chapter XII-H is to be treated within the scope of that clause, thereby altering the treatment of such payments for purposes of disallowance or deductibility under section 40 of the Income-tax Act.