Section 115WM, Income-tax Act, 1961 — Chapter XII-H not to apply after a certain date

Chapter XII-H · Income-tax on Fringe Benefits

115WMChapter XII-H not to apply after a certain date.

Section 115WM · Chapter XII-H · C.—Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof · page 555 of the Act

Nothing contained in this Chapter shall apply, in respect of any assessment for the assessment year commencing on the 1st day of April, 2010 or any subsequent assessment year.

Section 115WM 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.