Section 115WH of ITA, 1961 : Section 115Wh: Issue Of Notice Where Fringe Benefits Have Escaped Assessment
ITA, 1961
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Explanation using Example
Imagine a scenario where a company, XYZ Pvt. Ltd., provided certain fringe benefits to its employees during the financial year 2020-2021. However, the company inadvertently failed to include some of these benefits in its fringe benefit tax return. In 2023, the Assessing Officer (AO) of the Income Tax Department suspects that there might be some fringe benefits provided by XYZ Pvt. Ltd. that have not been asse...
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