https://www.taxtmi.com/acts?id=3279 Section 115WH requires the Assessing Officer, before assessing or reassessing under section 115WG, to serve a notice directing the assessee to file a prescribed return of fringe benefits and to record reasons for issuing the notice. The section establishes time limits for issuing such notices-generally barred after six years from the end of the relevant assessment year, and barred after four years if an assessment under section 115WE(3) or 115WG has been made unless higher commissioner approval is given-and applies the Explanation to section 115WG for escaped fringe benefits. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 24 Jun 2025 14:46:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3279 Section 115WH requires the Assessing Officer, before assessing or reassessing under section 115WG, to serve a notice directing the assessee to file a prescribed return of fringe benefits and to record reasons for issuing the notice. The section establishes time limits for issuing such notices-generally barred after six years from the end of the relevant assessment year, and barred after four years if an assessment under section 115WE(3) or 115WG has been made unless higher commissioner approval is given-and applies the Explanation to section 115WG for escaped fringe benefits. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3279