Section 115WL is the bridge that makes the FBT code workable. Save as otherwise provided in Chapter XII-H, 'all other provisions of this Act shall, as far as may be, apply in relation to fringe benefits also.' Through it the general machinery — verification (s.140), special audit (s.142(2A)), rectification (s.154), appeals (ss.246A, 253), penalties and prosecution, interest (ss.220, 234A-234C), recovery and refunds — is imported into the FBT scheme to the extent consistent with it. The words 'as far as may be' mean a general provision applies only where not displaced by the Chapter's own special provisions.
Historical context / FA amendment trail
Inserted by the Finance Act, 2005 w.e.f. AY 2006-07. Inapplicable from AY 2010-11 (s.115WM).
Operative consequences
• General machinery applies to FBT only 'as far as may be' — special FBT provisions prevail; the general fills gaps.
Compiled for the bharattax.co Treatise on the Income-tax Act, 1961 (as amended by the Finance Act, 2026). Block 1 reproduces the statutory text verbatim from the Income-tax Act, 1961 (text as printed; the Chapter remains on the statute book but is inapplicable from AY 2010-11 by s.115WM). The Finance Act, 2026 makes no substantive change to Chapter XII-H. Not legal advice.
Case Laws & Commentary
Section 115WL — Application of Other Provisions of this Act
Case Laws & Commentary · Income-tax Act, 1961 (as amended by the Finance Act, 2026) · bharattax.co Treatise
Chapter: XII-H — Income-tax on Fringe Benefits (Fringe Benefit Tax). Inserted by the Finance Act, 2005 with effect from assessment year 2006-07.
Operative life: FBT was levied for assessment years 2006-07 to 2009-10. By section 115WM (inserted by the Finance (No. 2) Act, 2009), the Chapter does not apply from assessment year 2010-11 onwards. The sections were NOT omitted — they remain on the statute book but are switched off prospectively.
Finance Act, 2026: Makes no substantive amendment to Chapter XII-H. (The Finance Act, 2026 carries only consequential cross-references to sections 115WD/115WH in a penalty provision; the FBT charge, scope and machinery are untouched.)
Part: C — Procedure for filing of return, assessment and payment.
Function: Bridge provision applying the general machinery of the Act to fringe benefits 'as far as may be'.
A. SECTION COMMENTARY
Section 115WL is the bridge that makes the FBT code workable. It provides that, save as otherwise provided in Chapter XII-H, 'all other provisions of this Act shall, as far as may be, apply in relation to fringe benefits also.' Through this single provision the general machinery — verification of returns (section 140), special audit (section 142(2A)), rectification (section 154), appeals (sections 246A, 253), penalties and prosecution, interest (sections 220, 234A-234C), refunds, recovery, and so on — is imported into the FBT scheme to the extent consistent with it.
The words 'as far as may be' are the key limiter: a general provision applies to FBT only to the extent it is consistent with, and not displaced by, the FBT-specific provisions of the Chapter. Where the Chapter makes its own provision (e.g. its own return, assessment, reassessment, advance-tax and interest sections), the special provision prevails; the general provision fills the gaps. This is the standard technique of incorporation by reference, construed so as to make the special code operate harmoniously.
There is no stand-alone reported decision on section 115WL; its effect is felt in every procedural section of the Chapter, and the cognate authorities cited throughout this set (Ghaswala on mandatory interest; GKN Driveshafts on reassessment; Hindustan Coca-Cola on no double recovery; and the settled section 139/143/144/147 jurisprudence) all reach FBT through this bridge.
B. STATUTORY POSITION (verbatim text)
Section 115WL, Income-tax Act, 1961:
115WL. Save as otherwise provided in this Chapter, all other provisions of this Act shall, as far as may be, apply in relation to fringe benefits also.
C. AUTHORITIES
Candour note: section 115WL is a machinery-importing bridge; it has no stand-alone reported decision. Its operation is illustrated by the cognate authorities applied to the procedural sections of this Chapter.
C-1 Effect of the bridge — illustrative cognate authorities
Proposition: Interest under the mandatory machinery provisions of the Act (e.g. sections 234A-234C) is compensatory and mandatory; the levy is automatic and not in the discretion of the authority. Applied to FBT, the interest charges in sections 115WJ and 115WK (and 234A as imported by 115WK(2)) are mandatory in the same way.
Why relevant: Section 115WL applies 'all other provisions of this Act' to fringe benefits; the FBT interest provisions mirror the income-tax interest code, so the Ghaswala principle governs them.
GKN Driveshafts (India) Ltd. v. ITO (2003) 259 ITR 19 (SC)
Proposition: On receipt of a notice to reassess, the assessee may seek the recorded reasons; the Assessing Officer must furnish them and dispose of the assessee's objections by a speaking order before proceeding. This procedural code governs reassessment generally.
Why relevant: Sections 115WG-115WH adopt a 'fringe benefits escaping assessment' scheme parallel to sections 147-148, and section 115WH(2) requires reasons to be recorded before issuing notice. Read with section 115WL, the GKN Driveshafts safeguards apply to FBT reassessment.
Proposition: Tax cannot be recovered twice in respect of the same liability; once the recipient has paid the tax on an amount, the same amount cannot again be recovered from the payer though interest/consequences may follow for the default period.
Why relevant: Embodies the no-double-recovery principle that underlies section 115WB(3) (perquisite already taxed in the employee's hands is excluded) and sections 115WKA-115WKB (mechanism to avoid the employee being taxed again where the employer recovers the FBT).
Compiled for the bharattax.co Treatise on the Income-tax Act, 1961 (as amended by the Finance Act, 2026). Statutory text reproduced verbatim from the Income-tax Act, 1961 (text as printed in the Act, the Chapter remaining on the statute book but rendered inapplicable from assessment year 2010-11 onwards by section 115WM). Citations are stated as reported; rulings of the Authority for Advance Rulings and orders of the Tribunal are flagged as such. Where a section has not been judicially construed, that is stated candidly and the nearest governing authority (including the machinery provisions imported by section 115WL) is given. This material is for professional reference and is not legal advice.
Function in the statutory architecture
Section 115WL is the bridge that makes the FBT code workable. Save as otherwise provided in Chapter XII-H, 'all other provisions of this Act shall, as far as may be, apply in relation to fringe benefits also.' Through it the general machinery — verification (s.140), special audit (s.142(2A)), rectification (s.154), appeals (ss.246A, 253), penalties and prosecution, interest (ss.220, 234A-234C), recovery and refunds — is imported into the FBT scheme to the extent consistent with it. The words 'as far as may be' mean a general provision applies only where not displaced by the Chapter's own special provisions.
Historical context / FA amendment trail
Inserted by the Finance Act, 2005 w.e.f. AY 2006-07. Inapplicable from AY 2010-11 (s.115WM).
Operative consequences
• General machinery applies to FBT only 'as far as may be' — special FBT provisions prevail; the general fills gaps.
• Imports verification, audit, rectification, appeals, penalty/prosecution, interest, recovery and refund provisions.
• Cognate authorities (Ghaswala; GKN Driveshafts; Hindustan Coca-Cola) reach FBT through this bridge.
______________________________________________________________________________________________
Compiled for the bharattax.co Treatise on the Income-tax Act, 1961 (as amended by the Finance Act, 2026). Block 1 reproduces the statutory text verbatim from the Income-tax Act, 1961 (text as printed; the Chapter remains on the statute book but is inapplicable from AY 2010-11 by s.115WM). The Finance Act, 2026 makes no substantive change to Chapter XII-H. Not legal advice.
Case Laws & Commentary
Section 115WL — Application of Other Provisions of this Act
Case Laws & Commentary · Income-tax Act, 1961 (as amended by the Finance Act, 2026) · bharattax.co Treatise
Chapter: XII-H — Income-tax on Fringe Benefits (Fringe Benefit Tax). Inserted by the Finance Act, 2005 with effect from assessment year 2006-07.
Operative life: FBT was levied for assessment years 2006-07 to 2009-10. By section 115WM (inserted by the Finance (No. 2) Act, 2009), the Chapter does not apply from assessment year 2010-11 onwards. The sections were NOT omitted — they remain on the statute book but are switched off prospectively.
Finance Act, 2026: Makes no substantive amendment to Chapter XII-H. (The Finance Act, 2026 carries only consequential cross-references to sections 115WD/115WH in a penalty provision; the FBT charge, scope and machinery are untouched.)
Part: C — Procedure for filing of return, assessment and payment.
Function: Bridge provision applying the general machinery of the Act to fringe benefits 'as far as may be'.
A. SECTION COMMENTARY
Section 115WL is the bridge that makes the FBT code workable. It provides that, save as otherwise provided in Chapter XII-H, 'all other provisions of this Act shall, as far as may be, apply in relation to fringe benefits also.' Through this single provision the general machinery — verification of returns (section 140), special audit (section 142(2A)), rectification (section 154), appeals (sections 246A, 253), penalties and prosecution, interest (sections 220, 234A-234C), refunds, recovery, and so on — is imported into the FBT scheme to the extent consistent with it.
The words 'as far as may be' are the key limiter: a general provision applies to FBT only to the extent it is consistent with, and not displaced by, the FBT-specific provisions of the Chapter. Where the Chapter makes its own provision (e.g. its own return, assessment, reassessment, advance-tax and interest sections), the special provision prevails; the general provision fills the gaps. This is the standard technique of incorporation by reference, construed so as to make the special code operate harmoniously.
There is no stand-alone reported decision on section 115WL; its effect is felt in every procedural section of the Chapter, and the cognate authorities cited throughout this set (Ghaswala on mandatory interest; GKN Driveshafts on reassessment; Hindustan Coca-Cola on no double recovery; and the settled section 139/143/144/147 jurisprudence) all reach FBT through this bridge.
B. STATUTORY POSITION (verbatim text)
Section 115WL, Income-tax Act, 1961:
115WL. Save as otherwise provided in this Chapter, all other provisions of this Act shall, as far as may be, apply in relation to fringe benefits also.
C. AUTHORITIES
Candour note: section 115WL is a machinery-importing bridge; it has no stand-alone reported decision. Its operation is illustrated by the cognate authorities applied to the procedural sections of this Chapter.
C-1 Effect of the bridge — illustrative cognate authorities
CIT v. Anjum M.H. Ghaswala (2001) 252 ITR 1 (SC) [Constitution Bench]
Proposition: Interest under the mandatory machinery provisions of the Act (e.g. sections 234A-234C) is compensatory and mandatory; the levy is automatic and not in the discretion of the authority. Applied to FBT, the interest charges in sections 115WJ and 115WK (and 234A as imported by 115WK(2)) are mandatory in the same way.
Why relevant: Section 115WL applies 'all other provisions of this Act' to fringe benefits; the FBT interest provisions mirror the income-tax interest code, so the Ghaswala principle governs them.
GKN Driveshafts (India) Ltd. v. ITO (2003) 259 ITR 19 (SC)
Proposition: On receipt of a notice to reassess, the assessee may seek the recorded reasons; the Assessing Officer must furnish them and dispose of the assessee's objections by a speaking order before proceeding. This procedural code governs reassessment generally.
Why relevant: Sections 115WG-115WH adopt a 'fringe benefits escaping assessment' scheme parallel to sections 147-148, and section 115WH(2) requires reasons to be recorded before issuing notice. Read with section 115WL, the GKN Driveshafts safeguards apply to FBT reassessment.
CIT v. Hindustan Coca-Cola Beverages (P) Ltd. (2007) 293 ITR 226 (SC)
Proposition: Tax cannot be recovered twice in respect of the same liability; once the recipient has paid the tax on an amount, the same amount cannot again be recovered from the payer though interest/consequences may follow for the default period.
Why relevant: Embodies the no-double-recovery principle that underlies section 115WB(3) (perquisite already taxed in the employee's hands is excluded) and sections 115WKA-115WKB (mechanism to avoid the employee being taxed again where the employer recovers the FBT).
Compiled for the bharattax.co Treatise on the Income-tax Act, 1961 (as amended by the Finance Act, 2026). Statutory text reproduced verbatim from the Income-tax Act, 1961 (text as printed in the Act, the Chapter remaining on the statute book but rendered inapplicable from assessment year 2010-11 onwards by section 115WM). Citations are stated as reported; rulings of the Authority for Advance Rulings and orders of the Tribunal are flagged as such. Where a section has not been judicially construed, that is stated candidly and the nearest governing authority (including the machinery provisions imported by section 115WL) is given. This material is for professional reference and is not legal advice.