XII-H
ITA 1961 · Chapter XII-H
H
16 sections authoredUp to AY 2025-26
Sections in this chapter
- 115W
Section 115W — Definitions
Function in the statutory architecture
- 115WA
Section 115WA — Charge of Fringe Benefit Tax
Function in the statutory architecture
- 115WB
Section 115WB — Fringe Benefits
Function in the statutory architecture
- 115WC
Section 115WC — Value of Fringe Benefits
Function in the statutory architecture
- 115WD
Section 115WD — Return of Fringe Benefits
Function in the statutory architecture
- 115WE
Section 115WE — Assessment
Function in the statutory architecture
- 115WF
Section 115WF — Best Judgment Assessment
Function in the statutory architecture
- 115WG
Section 115WG — Fringe Benefits Escaping Assessment
Function in the statutory architecture
- 115WH
Section 115WH — Issue of Notice Where Fringe Benefits Have Escaped Assessment
Function in the statutory architecture
- 115WI
Section 115WI — Payment of Fringe Benefit Tax in Advance
Function in the statutory architecture
- 115WJ
Section 115WJ — Advance Tax in Respect of Fringe Benefits
Function in the statutory architecture
- 115WK
Section 115WK — Interest for Default in Furnishing Return of Fringe Benefits
Function in the statutory architecture
- 115WKA
Section 115WKA — Recovery of Fringe Benefit Tax by the Employer from the Employee
Function in the statutory architecture
- 115WKB
Section 115WKB — Deemed Payment of Tax by Employee
Function in the statutory architecture
- 115WL
Section 115WL — Application of Other Provisions of this Act
Function in the statutory architecture
- 115WM
Section 115WM — Chapter XII-H Not to Apply After a Certain Date
Function in the statutory architecture