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of <h1>Employers must file fringe benefit returns on time or face daily ₹100 penalties under tax law rules.</h1> An employer required to file a return of fringe benefits under the relevant tax provision must do so within the prescribed time. Failure to submit the return timely allows the tax authority to impose a penalty of one hundred rupees for each day the delay continues. This penalty provision aims to ensure compliance with fringe benefit reporting requirements under the income tax law.
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