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    <title>Amendment of section 40</title>
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    <description>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.</description>
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      <description>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.</description>
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