| 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 Provisions of Fringe Benefit Tax not applicable from assessment year 2010-11 |
| 40G Refund claim under section 239A |