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Indian Income Tax Rules, 1962   Part VIIC   Fringe Benefit Tax   Rule No. Particulars 40C   Valuation of specified security or sweat equity share being a share in the company 40D   Valuation of specified security not being an equity share in the company 40E   Prescribed conditions for the purposes of sub-clause (iii) of clause (B) of sub-section (2) of section 115WB 40F   Part VIIC not to apply after a certain date BACK