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The Tax Publishers115WD. Return of fringe benefits.
(1) Without prejudice to the provisions contained in Section 139, every employer who during a previous year has paid or made provision for payment of fringe benefits to his employees, shall, on or before the due date, furnish or cause to be furnished a return of fringe benefits to the Assessing Officer in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed, in respect of the previous year.
Explanation.In this sub-section, due date means,
(a) where the employer is
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