F)Prescribe a threshold of Rs 100,000 under section 115WB(1)(c) to ensure only a contribution by an employer to an approved superannuation fund in excess of Rs 100,000 per year per employee to attract FBT.
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The previously listed proposals are as presented by Union Finance Minister of India Mr. P. Chidambaram in Parliament on 28th January. 2006. These proposals are debatable and subject alter.