Recovery of fringe benefit tax by the employer from the employee

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..... ct thereof
Income-tax Act, 1961
1[Recovery of fringe benefit tax by the employer from the employee. 115WKA. Notwithstanding anything contained in any agreement or scheme under which any specifi .....

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..... e employee the fringe benefit tax to the extent to which such employer is liable to pay the fringe benefit tax in relation to the value of fringe benefits provided to the employee and determined under .....

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