March 5, 2018

Section – 115WF : Best judgment assessment

115WF. If any person, being an employer— (a) fails to make the return required under sub-section (1) of section 115WD and has not made a return under sub-section (3) or […]
March 5, 2018

Section – 115WE : Assessment

115WE. (1) Where a return has been made under section 115WD, such return shall be processed in the following manner, namely:— (a) the value of fringe benefits shall be computed […]
March 5, 2018

Section – 115WD : Return of fringe benefits

115WD. (1) Without prejudice to the provisions contained in section 139, every employer who during a previous year has paid or made provision for payment of fringe benefits to his […]
March 5, 2018

Section – 115WC : Value of fringe benefits

115WC. (1) For the purposes of this Chapter, the value of fringe benefits shall be the aggregate of the following, namely:— (a) cost at which the benefits referred to in […]
March 5, 2018

Section – 115WB : Fringe benefits

115WB. (1) For the purposes of this Chapter, “fringe benefits” means any consideration for employment provided by way of— (a) any privilege, service, facility or amenity, directly or indirectly, provided […]
March 5, 2018

Section – 115WA : Charge of fringe benefit tax

115WA. (1) In addition to the income-tax charged under this Act, there shall be charged for every assessment year commencing on or after the 1st day of April, 2006, additional […]
March 5, 2018

Section – 115W : Definitions

115W. In this Chapter, unless the context otherwise requires,— (a) “employer” means,— (i) a company; (ii) a firm; (iii) an association of persons or a body of individuals, whether incorporated […]

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