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