Return of fringe benefits

Assessment

Best judgment assessment

Fringe benefits escaping assessment

Issue of notice where fringe benefits have escaped assessment

Payment of fringe benefit tax

Advance tax in respect of fringe benefits

Interest for default in furnishing return of fringe benefits

Recovery of fringe benefit tax by the employer from the employee

Deemed payment of tax by employee

Application of other provisions of this Act

Chapter XII-H not to apply after a certain date