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Income Tax Act, 1961 Section 115WC
Title: Value of Fringe Benefits.
State: Central
Year: 1961
(1) For the purpose of this Chapter, the value of fringe benefits shall be the aggregate of the following, namely, -
View Complete Act List Judgments citing this sectionFinance Act 2005 Chapter 3
Title: Direct Taxes
State: Central
Year: 2005
income", the words "assessment of his income or assessment of fringe benefits" shall be substituted; (b) after clause (23A), the following
View Complete Act List Judgments citing this sectionFinance Act 2005 Section 37
Title: Insertion of New Chapter Xii-h
State: Central
Year: 2005
1st day of April, 2006, namely:-- CHAPTER XII-H income-tax on fringe benefits A.-Meaning of certain expressions 115W. Definitions:-- In this Chapter,
View Complete Act List Judgments citing this sectionBrief the judgments behind these acts
Income Tax Act, 1961 Section 115WG
Title: Fringe Benefits Escaping Assessment.
State: Central
Year: 1961
If the Assessing Officer has reason to believe that any fringe benefits chargeable to tax have escaped assessment for any assessment
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 115W-I
Title: Payment of Fringe Benefit Tax
State: Central
Year: 1961
Notwithstanding that the regular assessment in respect of any fringe benefits is to be made in a later assessment year,
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Complete Act
Title: Income Tax Act, 1961
State: Central
Year: 1961
- Exclusion from Tonnage Tax Scheme ChapterXII-H - Income-tax on Fringe Benefits Section115W - Definitions Section115WA - Charge of Fringe Benefit
List Judgments citing this sectionIncome Tax Act, 1961 Section 115WJ
Title: Advance Tax in Respect of Fringe Benefits
State: Central
Year: 1961
on his own accord, pay advance tax on his current fringe benefits calculated in the manner laid down in sub-section (2).
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 115WA
Title: Charge of Fringe Benefit Tax
State: Central
Year: 1961
April, 2006, additional income-tax (in this Act referred to as fringe benefit tax) in respect of the fringe benefits provided or
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 115WD
Title: Return of Fringe Benefits
State: Central
Year: 1961
previous year has paid or made provision for payment of fringe benefits to his employees, shall, on or before the due
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Chapter XXI
Title: Penalties Imposable
State: Central
Year: 1961
such 4[income, or], 5[(d) has concealed the particulars of the fringe benefits or furnished inaccurate particulars of such fringe benefits,] he
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