- In this Chapter, unless the context otherwise requires,-(a)"employer" means,-(i)a company;(ii)a firm;(iii)[ an association of persons or a body of individuals, whether incorporated or not;] [ Substituted by Act 55 of 2005, Section 6, for sub-Clause (iii) (w.e.f. 1.4.2006).](iv)a local authority; and(v)every artificial juridical person, not falling within any of the preceding sub-clauses:[Provided that any person eligible for exemption under clause (23-C) of section 10 or registered under section 12-AA or a political party registered under section 29-A of the Representation of the People Act, 1951 (43 of 1951) shall not be deemed to be an employer for the purposes of this Chapter;] [ Inserted by Act 55 of 2005, Section 6 (w.e.f. 1.4.2006).](b)"fringe benefit tax" or "tax" means the tax chargeable under section 115-WA.B.-Basis of charge
