The Income-tax Act, 1961 · XII — DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

Section 115WL. Application of other provisions of this Act

In force · As amended up to 2026-08

115WL. Application of other provisions of this Act .—Save as otherwise provided in this Chapter, all other provisions of this Act shall, as far as may be, apply in relation to fringe benefits also. 3 [115WM. Chapter XII-H not to apply after a certain date .—Nothing contained in this Chapter shall apply, in respect of any assessment for the assessment year commencing on the 1st day of April, 2010 or any subsequent assessment year.]

Source: India Code