Section 115WL, Income-tax Act, 1961 — Application of other provisions of this Act

Chapter XII-H · Income-tax on Fringe Benefits

115WLApplication of other provisions of this Act.

Section 115WL · Chapter XII-H · C.—Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof · page 554 of the Act

Save as otherwise provided in this Chapter, all other provisions of this Act shall, as far as may be, apply in relation to fringe benefits also.

Section 115WL of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.