https://www.taxtmi.com/acts?id=10002 Amendment expands cross references in section 140A to cover returns and assessment provisions relating to fringe benefits and prescribes that interest under the delay provision is computed on tax on total income as declared reduced by advance tax and tax deducted or collected at source, while interest relating to fringe benefit tax is computed on tax on the value of declared fringe benefits reduced by advance tax. en-us Wed, 22 Oct 2008 12:51:40 +0530 Wed, 22 Oct 2008 12:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10002 Amendment expands cross references in section 140A to cover returns and assessment provisions relating to fringe benefits and prescribes that interest under the delay provision is computed on tax on total income as declared reduced by advance tax and tax deducted or collected at source, while interest relating to fringe benefit tax is computed on tax on the value of declared fringe benefits reduced by advance tax. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 12:51:40 +0530 https://www.taxtmi.com/acts?id=10002