https://www.taxtmi.com/acts?id=3274 Section 115WC sets the value of fringe benefits as the aggregate of: the cost at which benefits are provided to the public (less amounts paid by employees); contributions above the per employee threshold; fair market value on vesting of specified securities or sweat equity shares less employee payment; and fixed percentages of specified expense categories, with sector-specific reductions to those percentages and rules to avoid double counting where expenses are included elsewhere in section 115WB. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 24 Jun 2025 14:03:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3274 Section 115WC sets the value of fringe benefits as the aggregate of: the cost at which benefits are provided to the public (less amounts paid by employees); contributions above the per employee threshold; fair market value on vesting of specified securities or sweat equity shares less employee payment; and fixed percentages of specified expense categories, with sector-specific reductions to those percentages and rules to avoid double counting where expenses are included elsewhere in section 115WB. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3274