March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIIH - Income-tax on fringe benefits Income-tax Act 1961Section – 115WJ : Advance tax in respect of fringe benefits115WJ. (1) Every assessee who is liable to pay advance tax under section 115WI, shall on his […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIIH - Income-tax on fringe benefits Income-tax Act 1961Section – 115WI : Payment of fringe benefit tax115WI. Notwithstanding that the regular assessment in respect of any fringe benefits is to be […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIIH - Income-tax on fringe benefits Income-tax Act 1961Section – 115WH : Issue of notice where fringe benefits have escaped assessment115WH. (1) Before making the assessment or reassessment under section 115WG, the Assessing Officer shall […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIIH - Income-tax on fringe benefits Income-tax Act 1961Section – 115WG : Fringe benefits escaping assessment115WG. If the Assessing Officer has reason to believe that any fringe benefits chargeable to […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIIH - Income-tax on fringe benefits Income-tax Act 1961Section – 115WF : Best judgment assessment115WF. If any person, being an employer— (a) fails to make the return required under […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIIH - Income-tax on fringe benefits Income-tax Act 1961Section – 115WE : Assessment115WE. (1) Where a return has been made under section 115WD, such return shall be […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIIH - Income-tax on fringe benefits Income-tax Act 1961Section – 115WD : Return of fringe benefits115WD. (1) Without prejudice to the provisions contained in section 139, every employer who during […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIIH - Income-tax on fringe benefits Income-tax Act 1961Section – 115WC : Value of fringe benefits115WC. (1) For the purposes of this Chapter, the value of fringe benefits shall be […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIIH - Income-tax on fringe benefits Income-tax Act 1961Section – 115WB : Fringe benefits115WB. (1) For the purposes of this Chapter, “fringe benefits” means any consideration for employment […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIIH - Income-tax on fringe benefits Income-tax Act 1961Section – 115WA : Charge of fringe benefit tax115WA. (1) In addition to the income-tax charged under this Act, there shall be charged […]