March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIIH - Income-tax on fringe benefits Income-tax Act 1961Section – 115WM : Chapter XII-H not to apply after a certain date115WM. Nothing contained in this Chapter shall apply, in respect of any assessment for the […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIIH - Income-tax on fringe benefits Income-tax Act 1961Section – 115WL : Application of other provisions of this Act115WL. Save as otherwise provided in this Chapter, all other provi- sions of this Act […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIIH - Income-tax on fringe benefits Income-tax Act 1961Section – 115WKB : Deemed payment of tax by employee115WKB. (1) Where an employer has paid any fringe benefit tax with respect to allotment […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIIH - Income-tax on fringe benefits Income-tax Act 1961Section – 115WKA : Recovery of fringe benefit tax by the employer from the employee115WKA. Notwithstanding anything contained in any agreement or scheme under which any specified security or […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIIH - Income-tax on fringe benefits Income-tax Act 1961Section – 115WK : Interest for default in furnishing return of fringe benefits115WK. (1) Where the return of fringe benefits for any assessment year under sub-section (1) […]
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 […]