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Amendment of section 115WC

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Full Text of the Document

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....lause (c) of sub- section (1) of section 115WB, which exceeds one lakh rupees in respect of each employee;"; (ii) after clause (d), the following clause shall be inserted, namely:- "(e) five per cent. of the expenses referred to in clause (Q) of sub-section (2) of section 115WB."; (b) in sub-section (2),- (i) after clause (a), the following clauses shall be inserted, namely:- '(aa) ....