Income-tax Act, 1961
Section - 115WE - Assessment
Assessment.115WE. (1) Where a return has been made under section 115WD, such return shall be processed in the following manner, namely:-
| (a) | - | the value of fringe benefits shall be computed after making the following adjustments, namely:- |
| (i) | - | any arithmetical error in the return; or |
| (ii) | - | an incorrect claim, if such incorrect claim is apparent from any information in the return; |
| (b) | - | the tax and interest, if any, shall be computed on the basis of the value of fringe benefi .... To read the full section download the app from Google Play store
24 October 2026
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