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Jan 6, 26, 12:54 PM
INCOME-TAX ON FRINGE BENEFITS A...." or "tax" means the tax chargeable...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115W Year: 2025 -
Jan 6, 26, 12:54 PM
paid by such employee under sub-section (1), such employee shall, under this Act...; or (ii) any credit of such payment...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WKB Year: 2025 -
Jan 6, 26, 12:54 PM
—Basis of charge Charge of fringe benefit tax. 115WA. (1) In addition to the income-tax...on or after the 1st day of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WA Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091132 2025-11-01 115WL Application of other provisions of this Act Content...Act. 115WL....CHAPTER XII-H CHAPTER XII-H -...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WL Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091130 2025-11-01 115WKA Recovery of fringe benefit tax by the employer...from the employee Content Recovery of fringe benefit tax by...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WKA Year: 2025 -
Jan 6, 26, 12:54 PM
. 115WJ. (1) Every assessee who is liable to pay advance tax under section 115WI,...per cent of the tax assessed...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WJ Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091127 2025-11-01 115WI Payment of fringe benefit tax Content Payment...of fringe benefit tax Payment of fringe benefit...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WI Year: 2025 -
Jan 6, 26, 12:54 PM
this Act or under any other law for the time being in force, Item number Spacer...under this Act...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WD Year: 2025 -
Jan 6, 26, 12:54 PM
Assessment Content Assessment Assessment. 115WE. (1) Where a return has been made under...and interest, if any, computed under clause (b) by any...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WE Year: 2025 -
Jan 6, 26, 12:54 PM
as defined in clause (h) of section 2 of the Securities Contracts (Regulation) Act..., 1956 (42 of 1956) and, where employees' stock option has been granted...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WB Year: 2025 -
Jan 6, 26, 12:54 PM
sub-section (1) or sub-section (3) of section 115WD or in response to a notice under...tax paid under section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WK Year: 2025 -
Jan 6, 26, 12:54 PM
have escaped assessment. 115WH. (1) Before making the assessment or reassessment under...section 115WD. (2) The Assessing Officer shall, before issuing any notice...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WH Year: 2025 -
Jan 6, 26, 12:54 PM
Assessing Officer has reason to believe that any fringe benefits chargeable to tax...have been under-assessed....CHAPTER XII-H CHAPTER XII-H -...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WG Year: 2025 -
Jan 6, 26, 12:54 PM
sub-section (1) of section 115WD and has not made a return under sub-section (3)...with all the terms of a notice issued under sub-section (2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WF Year: 2025 -
Jan 6, 26, 12:54 PM
other clause of sub-section (2) of the said section, the total expenses included under...CHAPTER XII-H CHAPTER XII-H -...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WC Year: 2025 -
Jan 6, 26, 12:54 PM
CHAPTER XII-H CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS true
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WM Year: 2025
