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        Income Tax

        Section 115W - Definitions

        Income-tax Act, 1961
        Part A
        Meaning of certain expressions

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        Fringe benefit tax defines employer categories and excludes specified exempt entities for tax chargeability under section 115WA. Specifies that for Chapter XII-H the term employer includes company, firm, association of persons or body of individuals, local authority, and every artificial juridical person, with a proviso excluding persons eligible for specified exemptions or registrations from employer status; and defines fringe benefit tax or 'tax' as the tax chargeable under the provision governing fringe benefits.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Fringe benefit tax defines employer categories and excludes specified exempt entities for tax chargeability under section 115WA.

                            Specifies that for Chapter XII-H the term employer includes company, firm, association of persons or body of individuals, local authority, and every artificial juridical person, with a proviso excluding persons eligible for specified exemptions or registrations from employer status; and defines fringe benefit tax or "tax" as the tax chargeable under the provision governing fringe benefits.


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