| 115WKA Recovery of fringe benefit tax by the employer from the employee |
| 115WA Charge of fringe benefit tax |
| 115WB Fringe benefits |
| 115WC Value of fringe benefits |
| 115WE Assessment |
| 115WI Payment of fringe benefit tax |
| 115WJ Advance tax in respect of fringe benefits |
| 115WL Application of other provisions of this Act |
| 115WM Chapter XII-H not to apply after a certain date |
| 115W Definitions |
| 115WD Return of fringe benefits |
| 115WF Best judgment assessment |
| 115WG Fringe benefits escaping assessment |
| 115WH Issue of notice where fringe benefits have escaped assessment |
| 115WK Interest for default in furnishing return of fringe benefits |
| 115WKB Deemed payment of tax by employee |