"29 August 2005" Archive

Circular No. 8 of 2005-Income Tax dated 29-8-2005

Circular No. 8 of 2005-Income Tax 29/08/2005

Circular No. 8 of 2005-Income Tax The Finance Act, 2005 has introduced a new levy, namely, Fringe Benefit Tax (hereafter referred to as FBT) on the value of certain fringe benefits. The provisions relating to levy of this tax are contained in Chapter XII-H (sections 115W to 115WL) of the Income-tax Act, 1961. This circular seeks to prov...

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