Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 115WG] [Entire Act] Union of India - Subsection Section 115WG(c) in The Income Tax Act, 1961 (c)where an assessment has been made, but the fringe benefits chargeable to tax have been under-assessed.