March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115WM : Chapter XII-H not to apply after a certain date

115WM. Nothing contained in this Chapter shall apply, in respect of any assessment for the […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115WL : Application of other provisions of this Act

115WL. Save as otherwise provided in this Chapter, all other provi- sions of this Act […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115WKB : Deemed payment of tax by employee

115WKB. (1) Where an employer has paid any fringe benefit tax with respect to allotment […]
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March 5, 2018
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Section – 115WKA : Recovery of fringe benefit tax by the employer from the employee

115WKA. Notwithstanding anything contained in any agreement or scheme under which any specified security or […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115WK : Interest for default in furnishing return of fringe benefits

115WK. (1) Where the return of fringe benefits for any assessment year under sub-section (1) […]
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March 5, 2018
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Section – 115WJ : Advance tax in respect of fringe benefits

115WJ. (1) Every assessee who is liable to pay advance tax under section 115WI, shall on his […]
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March 5, 2018
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Section – 115WI : Payment of fringe benefit tax

115WI. Notwithstanding that the regular assessment in respect of any fringe benefits is to be […]
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March 5, 2018
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Section – 115WH : Issue of notice where fringe benefits have escaped assessment

115WH. (1) Before making the assessment or reassessment under section 115WG, the Assessing Officer shall […]
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March 5, 2018
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Section – 115WG : Fringe benefits escaping assessment

115WG. If the Assessing Officer has reason to believe that any fringe benefits chargeable to […]
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