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115W Definitions
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115WA Charge of fringe benefit tax
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115WB Fringe benefits
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115WC Value of fringe benefits
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115WD Return of fringe benefits
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115WE Assessment
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115WF Best judgment assessment
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115WG Fringe benefits escaping assessment
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115WH Issue of notice where fringe benefits have escaped assessment
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115WI Payment of fringe benefit tax
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115WJ Advance tax in respect of fringe benefits
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115WK Interest for default in furnishing return of fringe benefits
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115WKA Recovery of fringe benefit tax by the employer from the employee
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115WKB Deemed payment of tax by employee
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115WL Application of other provisions of this Act
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115WM Chapter XII-H not to apply after a certain date
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