1In this Chapter, unless the context otherwise requires,-
(a) "employer" means,-
(i) a company;
(ii) a firm;
2 (iii) an association of persons or a body of individuals, whether
incorporated or not;
(iv) a local authority; and
(v) every artificial juridical person, not falling within any of the preceding sub-clauses:
3 Provided that any person eligible for exemption under clause (23C) of section 10 or registered under section 12AA or a political party registered under section 29A of the Representation of the People Act, 1951 (43 of 1951) shall not be deemed to be an employer for the purposes of this Chapter;
(b) "fringe benefit tax" or "tax" means the tax chargeable under section 115WA.
--------------------
1. Ins. by Act 18 of 2005, s. 37 (w.e.f. 1-4-2006). 2. Subs. by Act 55 of 2005, s. 6, for Clause (iii) (w.e.f. 1-4-2006).Earlier substituted by Act 18 of 2005, s. 37 (w.e.f. 1-4- 2006). 3. Ins. by s. 6, ibid. (w.e.f. 1-4-2006)
Section 115WA Charge of fringe benefit tax
Section 115WC Value of fringe benefits
Section 115WD Return of fringe benefits
Section 115WF Best judgment assessment
Section 115WG Fringe benefits escaping assessment
Section 115WH Issue of notice where fringe benefits have escaped assessment
Section 115WI Payment of fringe benefit tax
Section 115WJ Advance tax in respect of fringe benefits
Section 115WK Interest for default in furnishing return of fringe benefits
Section 115WKA Recovery of fringe benefit tax by the employer from the employee
Section 115WKB Deemed payment of tax by employee
Section 115WL Application of other provisions of this Act
Section 115WM Chapter XII-H not to apply after a certain date