India - Income Tax Act 2010 - Saarc

I-17 ARRANGEMENT OF SECTIONSSECTIONC.—Procedure for filing of return in respect of fringe benefits,assessment and payment of tax in respect thereofPAGE115WD. Return of fringe benefits 1.601115WE. Assessment 1.602115WF. Best judgment assessment 1.604115WG. Fringe benefits escaping assessment 1.605115WH. Issue of notice where fringe benefits have escapedassessment 1.605115WI. Payment of fringe benefit tax 1.605115WJ. Advance tax in respect of fringe benefits 1.606115WK. Interest for default in furnishing return of fringe benefits 1.608115WKA. Recovery of fringe benefit tax by the employer from theemployee 1.608115WKB. Deemed payment of tax by employee 1.608115WL. Application of other provisions of this Act 1.609115WM. Chapter XII-H not to apply after a certain date 1.609CHAPTER XIIIINCOME-TAX AUTHORITIESA.—Appointment and control116. Income-tax authorities 1.609117. Appointment of income-tax authorities 1.610118. Control of income-tax authorities 1.610119. Instructions to subordinate authorities 1.610B.—Jurisdiction120. Jurisdiction of income-tax authorities 1.612121. [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT,1987, W.E.F. 1-4-1988] 1.613121A. [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT,1987, W.E.F. 1-4-1988] 1.613122. [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT,1987, W.E.F. 1-4-1988] 1.614123. [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT,1987, W.E.F. 1-4-1988] 1.614124. Jurisdiction of Assessing Officers 1.614125. [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT,1987, W.E.F. 1-4-1988] 1.615125A. [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT,1987, W.E.F. 1-4-1988] 1.615126. [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT,1987, W.E.F. 1-4-1988] 1.615127. Power to transfer cases 1.615128. [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT,1987, W.E.F. 1-4-1988] 1.616