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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, -

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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

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Income 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,

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Income 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).

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Income 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

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Income 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

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Income Tax Act, 1961 Section 115WKA

Title: Recovery of Fringe Benefit Tax by the Employer from the Employee

State: Central

Year: 1961

or transferred so as to recover from the employee the fringe benefit tax to the extent to which such employer is

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Income Tax Act, 1961 Section 115WB

Title: Fringe Benefits

State: Central

Year: 1961

(1) For the purposes of this Chapter, fringe benefits means any consideration for employment provided by way of

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Income Tax Act, 1961 Section 115WH

Title: Issue of Notice Where Fringe Benefits Have Escaped Assessment

State: Central

Year: 1961

may be specified in the notice, a return of the fringe benefits in respect of which he is assessable under this

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Income Tax Act, 1961 Section 115WK

Title: Interest for Default in Furnishing Return of Fringe Benefits

State: Central

Year: 1961

(1) Where the return of fringe benefits for any assessment year under subsection (1) or sub-section

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