March 5, 2018
Published by Law@HostBooks at March 5, 2018
Categories

Section – 115WH : Issue of notice where fringe benefits have escaped assessment

115WH. (1) Before making the assessment or reassessment under section 115WG, the Assessing Officer shall serve on the assessee a notice requiring him to furnish within such period as may […]
Do you like it?0
0 Read more
March 5, 2018
Published by Law@HostBooks at March 5, 2018
Categories

Section – 115WG : Fringe benefits escaping assessment

115WG. If the Assessing Officer has reason to believe that any fringe benefits chargeable to tax have escaped assessment for any assessment year, he may, subject to the provisions of […]
Do you like it?0
0 Read more
March 5, 2018
Published by Law@HostBooks at March 5, 2018
Categories

Section – 115WF : Best judgment assessment

115WF. If any person, being an employer— (a) fails to make the return required under sub-section (1) of section 115WD and has not made a return under sub-section (3) or […]
Do you like it?0
0 Read more
March 5, 2018
Published by Law@HostBooks at March 5, 2018
Categories

Section – 115WE : Assessment

115WE. (1) Where a return has been made under section 115WD, such return shall be processed in the following manner, namely:— (a) the value of fringe benefits shall be computed […]
Do you like it?0
0 Read more
March 5, 2018
Published by Law@HostBooks at March 5, 2018
Categories

Section – 115WD : Return of fringe benefits

115WD. (1) Without prejudice to the provisions contained in section 139, every employer who during a previous year has paid or made provision for payment of fringe benefits to his […]
Do you like it?0
0 Read more
March 5, 2018
Published by Law@HostBooks at March 5, 2018
Categories

Section – 115WC : Value of fringe benefits

115WC. (1) For the purposes of this Chapter, the value of fringe benefits shall be the aggregate of the following, namely:— (a) cost at which the benefits referred to in […]
Do you like it?0
0 Read more
March 5, 2018
Published by Law@HostBooks at March 5, 2018
Categories

Section – 115WB : Fringe benefits

115WB. (1) For the purposes of this Chapter, “fringe benefits” means any consideration for employment provided by way of— (a) any privilege, service, facility or amenity, directly or indirectly, provided […]
Do you like it?0
0 Read more
March 5, 2018
Published by Law@HostBooks at March 5, 2018
Categories

Section – 115WA : Charge of fringe benefit tax

115WA. (1) In addition to the income-tax charged under this Act, there shall be charged for every assessment year commencing on or after the 1st day of April, 2006, additional […]
Do you like it?0
0 Read more
March 5, 2018
Published by Law@HostBooks at March 5, 2018
Categories

Section – 115W : Definitions

115W. In this Chapter, unless the context otherwise requires,— (a) “employer” means,— (i) a company; (ii) a firm; (iii) an association of persons or a body of individuals, whether incorporated […]
Do you like it?0
0 Read more
Load more

Our Associations

NSDL
NSDL Listed Software
ICAI
Promoting helping CA's
for automation adoption
GSP
Making GST compliance easy
as a GST Suvidha Provider
of GSTN
NASSCOM
NASSCOM Member
(NSCM/2018/20/5109)
super-app

Try HostBooks
SuperApp Today

Create a free account to get access and start
creating something amazing right now!

gsp-stamp gsp-stamp safe-to-host