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Chapter 12H: INCOME-TAX ON FRINGE BENEFITS

Income Tax Act • Direct Tax

Acts in this Chapter (17)

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115W Definitions
0 sections 0 rules
115WA Charge of fringe benefit tax
0 sections 0 rules
115WB Fringe benefits
0 sections 0 rules
115WC Value of fringe benefits
0 sections 0 rules
115WD Return of fringe benefits
0 sections 0 rules
115WE Assessment
0 sections 0 rules
115WF Best judgment assessment
0 sections 0 rules
115WG Fringe benefits escaping assessment
0 sections 0 rules
115WH Issue of notice where fringe benefits have escaped assessment
0 sections 0 rules
115WI Payment of fringe benefit tax
0 sections 0 rules
115WJ Advance tax in respect of fringe benefits
0 sections 0 rules
115WK Interest for default in furnishing return of fringe benefits
0 sections 0 rules
115WKA Recovery of fringe benefit tax by the employer from the employee
0 sections 0 rules
115WKB Deemed payment of tax by employee
0 sections 0 rules
115WL Application of other provisions of this Act
0 sections 0 rules
115WM Chapter XII-H not to apply after a certain date
0 sections 0 rules
123 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
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Chapter Statistics
17
Acts
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Sections
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Rules
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Forms
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Direct Tax
Income Tax Act
INCOME-TAX ON FRINGE BENEFITS
Chapter Information
Chapter Number:
12H
Full Name:
Chapter XIIH INCOME-TAX ON FRINGE BENEFITS
Order:
0
Created:
Aug 21, 2025
Updated:
Aug 21, 2025
Recently Added Acts
115W Definitions 0 sections • Added: Aug 21, 2025
115WA Charge of fringe benefit tax 0 sections • Added: Aug 21, 2025
115WB Fringe benefits 0 sections • Added: Aug 21, 2025
115WC Value of fringe benefits 0 sections • Added: Aug 21, 2025
115WD Return of fringe benefits 0 sections • Added: Aug 21, 2025
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