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Income Tax

Home Acts & Rules Income Tax Act Income-tax Act, 1961 Part C = Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof Chapters List This

Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof - Income-tax Act, 1961

Chapter: XII-H
INCOME-TAX ON FRINGE BENEFITS
Part: C
Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof
Section 115WD : Return of fringe benefits
Section 115WE : Assessment
Section 115WF : Best judgment assessment
Section 115WG : Fringe benefits escaping assessment
Section 115WH : Issue of notice where fringe benefits have escaped assessment
Section 115WI : Payment of fringe benefit tax
Section 115WJ : Advance tax in respect of fringe benefits
Section 115WK : Interest for default in furnishing return of fringe benefits
Section 115WKA : Recovery of fringe benefit tax by the employer from the employee
Section 115WKB : Deemed payment of tax by employee.
Section 115WL : Application of other provisions of this Act
Section 115WM : Chapter XII-H not to apply after a certain date
 

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