Income-tax Act, 1961
Section - 115WD - Return of fringe benefits
C.-Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereofReturn of fringe benefits.115WD. (1) Without prejudice to the provisions contained in section 139, every employer who during a previous year has paid or made provision for payment of fringe benefits to his employees, shall, on or before the due date, furnish or cause to be furnished a return of fringe benefits to the Assessing Officer in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed, in respect of the previous year.Explanation.-In this sub-section, "due date" means,-
| (a) | - | where the employer is- |
| (i) | - | a company; or |
| (ii) | - | a person (other than a company) whose accounts are required to be audited under this Act or under any other law for the time being in force, | .... To read the full section download the app from Google Play store
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