March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIII - Income-tax Authorities Income-tax Act 1961Section – 118 : Control of income-tax authorities118. The Board may, by notification in the Official Gazette, direct that any income-tax authority or […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIII - Income-tax Authorities Income-tax Act 1961Section – 117 : Appointment of income-tax authorities117. (1) The Central Government may appoint such persons as it thinks fit to be income-tax […]
March 5, 2018Published by Law@HostBooks at March 5, 2018Categories CHAPTER XIII - Income-tax Authorities Income-tax Act 1961Section – 116 : Income-tax authorities116. There shall be the following classes of income-tax authorities for the purposes of this […]
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 […]