| 115W   Definitions | 
		| 115WA   Charge of fringe benefit tax | 
		| 115WB   Fringe benefits | 
		| 115WC   Value of fringe benefits | 
		| 115WD   Return of fringe benefits | 
		| 115WE   Assessment | 
		| 115WF   Best judgment assessment | 
		| 115WG   Fringe benefits escaping assessment | 
		| 115WH   Issue of notice where fringe benefits have escaped assessment | 
		| 115WI   Payment of fringe benefit tax | 
		| 115WJ   Advance tax in respect of fringe benefits | 
		| 115WK   Interest for default in furnishing return of fringe benefits | 
		| 115WKA   Recovery of fringe benefit tax by the employer from the employee | 
		| 115WKB   Deemed payment of tax by employee | 
		| 115WL   Application of other provisions of this Act | 
		| 115WM Chapter XII-H not to apply after a certain date |