Income-tax Act, 1961

Section - 115W - Definitions

CHAPTER XII-H

INCOME-TAX ON FRINGE BENEFITS

A.-Meaning of certain expressions

Definitions.

115W. In this Chapter, unless the context otherwise requires,-

(a)- "employer" means,-
(i)- a company;
(ii)- a firm;
(iii)- an association of persons or a body of individuals, whether incorporated or not;
(iv)- a local authority; and
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