Section 115WE : Assessment.
115WE.(1) Where a return has been made under section 115WD, such return shall be processed in the following manner, namely:â […]
115WE.(1) Where a return has been made under section 115WD, such return shall be processed in the following manner, namely:â […]
115WD. (1) Without prejudice to the provisions contained in section 139, every employer who during a previous year has paid
115WC. (1) For the purposes of this Chapter, the value of fringe benefits shall be the aggregate of the following,
115WB. (1) For the purposes of this Chapter, “fringe benefits” means any con- sideration for employment provided by way ofâ
115WA. (1) In addition to the income-tax charged under this Act, there shall be charged for every assessment year commencing
115W. In this Chapter, unless the context otherwise requires,â (a) “employer” means,â (i) a company; (ii) a firm; (iii) an
115VZC. (1) Where a tonnage tax company is a party to any transaction or arrangement referred to in sub-section (1)
115VZB. (1) Subject to the provisions of this Chapter, the tonnage tax scheme shall not apply where a tonnage tax
115VZA. (1) A temporary cessation (as against permanent cessation) of operating any qualifying ship by a company shall not be
115VZ. Where in a scheme of demerger, the demerged company transfers its business to the resulting company before the expiry