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    <title>Amendment of section 115WB</title>
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    <description>The amendment classifies expenditures on free medical samples to doctors and payments to persons of repute for promotion as perquisites, reclassifies tour and travel (including foreign travel) within the perquisite list, and expands taxable benefits to include free or subsidised transport or allowances for employee commuting.</description>
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      <description>The amendment classifies expenditures on free medical samples to doctors and payments to persons of repute for promotion as perquisites, reclassifies tour and travel (including foreign travel) within the perquisite list, and expands taxable benefits to include free or subsidised transport or allowances for employee commuting.</description>
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