March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 117 : Appointment of income-tax authorities

117. (1) The Central Government may appoint such persons as it thinks fit to be income-tax authorities. (2) Without prejudice to the provisions of sub-section (1), and subject to the rules […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 116 : Income-tax authorities

116. There shall be the following classes of income-tax authorities for the purposes of this Act, namely :— (a) the Central Board of Direct Taxes constituted under the Central Boards […]
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March 5, 2018
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Section – 115WM : Chapter XII-H not to apply after a certain date

115WM. Nothing contained in this Chapter shall apply, in respect of any assessment for the assessment year commencing on the 1st day of April, 2010 or any subsequent assessment year.
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March 5, 2018
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Section – 115WL : Application of other provisions of this Act

115WL. Save as otherwise provided in this Chapter, all other provi- sions of this Act shall, as far as may be, apply in relation to fringe benefits also.
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March 5, 2018
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Section – 115WKB : Deemed payment of tax by employee

115WKB. (1) Where an employer has paid any fringe benefit tax with respect to allotment or transfer of specified security or sweat equity shares, referred to in clause (d) of […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115WKA : Recovery of fringe benefit tax by the employer from the employee

115WKA. Notwithstanding anything contained in any agreement or scheme under which any specified security or sweat equity shares referred to in clause (d) of sub-section (1) of section 115WB has […]
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March 5, 2018
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Section – 115WK : Interest for default in furnishing return of fringe benefits

115WK. (1) Where the return of fringe benefits for any assessment year under sub-section (1) or sub-section (3) of section 115WD or in response to a notice under sub-section (2) […]
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March 5, 2018
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Section – 115WJ : Advance tax in respect of fringe benefits

115WJ. (1) Every assessee who is liable to pay advance tax under section 115WI, shall on his own accord, pay advance tax on his current fringe benefits calculated in the manner laid […]
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March 5, 2018
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Section – 115WI : Payment of fringe benefit tax

115WI. Notwithstanding that the regular assessment in respect of any fringe benefits is to be made in a later assessment year, the tax on such fringe benefits shall be payable […]
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