Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure 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-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Fringe benefit return obligations require employers to file prescribed returns and permit revisions within statutory timelines. Employers who pay or provide fringe benefits must file a prescribed, verified return setting out prescribed particulars, with different due dates depending on audit status. The Assessing Officer may compel non-filing employers by notice; late filing is allowed within a limited window before assessment completion, and revised returns correcting omissions or errors may be furnished within the same period.
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 return obligations require employers to file prescribed returns and permit revisions within statutory timelines.
Employers who pay or provide fringe benefits must file a prescribed, verified return setting out prescribed particulars, with different due dates depending on audit status. The Assessing Officer may compel non-filing employers by notice; late filing is allowed within a limited window before assessment completion, and revised returns correcting omissions or errors may be furnished within the same period.
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