Chapter XII-DASPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC )
Part CProcedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM )
Chapter XX-BREQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT )
Advance payment of fringe benefit tax required for current fringe benefits, payable in the financial year under prescribed procedure. Tax on fringe benefits chargeable in the assessment year immediately following the financial year must be paid in advance during that financial year, ... Summary
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Advance payment of fringe benefit tax required for current fringe benefits, payable in the financial year under prescribed procedure.
Tax on fringe benefits chargeable in the assessment year immediately following the financial year must be paid in advance during that financial year, under the prescribed advance-payment procedure, with such benefits designated as current fringe benefits for the Chapter.
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