March 5, 2018
Published by Law@HostBooks at March 5, 2018
115WM. Nothing contained in this Chapter shall apply, in respect of any assessment for the assessment year commencing on the 1st day of April, 2010 or any subsequent assessment year.
March 5, 2018
Published by Law@HostBooks at March 5, 2018
115WL. Save as otherwise provided in this Chapter, all other provi- sions of this Act shall, as far as may be, apply in relation to fringe benefits also.
March 5, 2018
Published by Law@HostBooks at March 5, 2018
115WKB. (1) Where an employer has paid any fringe benefit tax with respect to allotment or transfer of specified security or sweat equity shares, referred to in clause (d) of […]
March 5, 2018
Published by Law@HostBooks at March 5, 2018
115WKA. Notwithstanding anything contained in any agreement or scheme under which any specified security or sweat equity shares referred to in clause (d) of sub-section (1) of section 115WB has […]
March 5, 2018
Published by Law@HostBooks at March 5, 2018
115WK. (1) Where the return of fringe benefits for any assessment year under sub-section (1) or sub-section (3) of section 115WD or in response to a notice under sub-section (2) […]
March 5, 2018
Published by Law@HostBooks at March 5, 2018
115WJ. (1) Every assessee who is liable to pay advance tax under section 115WI, shall on his own accord, pay advance tax on his current fringe benefits calculated in the manner laid […]
March 5, 2018
Published by Law@HostBooks at March 5, 2018
115WI. Notwithstanding that the regular assessment in respect of any fringe benefits is to be made in a later assessment year, the tax on such fringe benefits shall be payable […]
March 5, 2018
Published by Law@HostBooks at March 5, 2018
115WH. (1) Before making the assessment or reassessment under section 115WG, the Assessing Officer shall serve on the assessee a notice requiring him to furnish within such period as may […]
March 5, 2018
Published by Law@HostBooks at March 5, 2018
115WG. If the Assessing Officer has reason to believe that any fringe benefits chargeable to tax have escaped assessment for any assessment year, he may, subject to the provisions of […]
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