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Amendment of Section 115WB
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....uch plan or scheme" shall be substituted; (b) in sub-section (2), with effect from the 1st day of April, 2009,— (I) in clause (B), after sub-clause (ii), the following sub-clause shall be inserted, namely:— ''(iii) any expenditure on or payment through non-transferable prepaid electronic meal card usable only at eating joints or outlets and which fulfils such other conditions as may be pres....