BACK       Chapter List    Previous Chapter       Next Chapter

Indian Income Tax Act, 1961   Chapter XII-H   Income-tax on Fringe Benefits   C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof   Section No. Particulars 115WD   Return of fringe benefits 115WE   Assessment 115WF   Best judgment assessment 115WG   Fringe benefits escaping assessment 115WH   Issue of notice where fringe benefits have escaped assessment 115WI   Payment of fringe benefit tax 115WJ   Advance tax in respect of fringe benefits 115WK   Interest for default in furnishing return of fringe benefits 115WKA   Recovery of fringe benefit tax by the employer from the employee 115WKB   Deemed payment of tax by employee 115WL   Application of other provisions of this Act 115WM   Chapter XII-H not to apply after a certain date BACK