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Income Tax

Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapter XII-H = INCOME-TAX ON FRINGE BENEFITS Chapters List This

INCOME-TAX ON FRINGE BENEFITS - Income-tax Act, 1961

Chapter: XII-H
INCOME-TAX ON FRINGE BENEFITS
Part: A
Meaning of certain expressions
Section 115W : Definitions
Part: B
Basis of charge
Section 115WA : Charge of fringe benefit tax
Section 115WB : Fringe benefits
Section 115WC : Value of 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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