Save as otherwise provided in this Chapter, all other provisions of this Act shall, as far as may be, apply in relation to fringe benefits also.
In section 119 of the Income-tax Act, in sub-section (2), in clause (a), with effect from the lst day of April, 2006
(a) for the word, figures and letters “sections 1 15P, 1 15S”, the word, figures and letters” sections liSP, 115S, 115WD, 1I5WE, 1I5WF. II5WG, ll5WH, 115WJ, 115WK shall be substituted ;
(b) for the words “any class of incomes”, the words “any class of incomes or fringe benefits” shall be substituted.