CBDT Circular on Section 115WM Of The Income-Tax Act, 1961 – Fringe Benefit Tax – Chapter Xii-H Not To Apply After A Certain Date – Adjustment Of ‘Advance Tax In Respect Of Fringe Benefits’ For Assessment Year 2010-11 Against Advance Tax

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SECTION 115WM OF THE INCOME-TAX ACT, 1961 – FRINGE BENEFIT TAX – CHAPTER XII-H NOT TO APPLY AFTER A CERTAIN DATE – ADJUSTMENT OF ‘ADVANCE TAX IN RESPECT OF FRINGE BENEFITS’ FOR ASSESSMENT YEAR 2010-11 AGAINST ADVANCE TAX CIRCULAR NO. 2/2010, DATED 29-1-2010 The Finance Act, 2005 introduced a levy namely Fringe Benefit Tax (FBT) on…

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