section 115wb 2 q

Section 115WB - Fringe Benefits

Applies to all the entities who are covered under the definition of the employer as per the section and has employee/employees during the relevant previous year, and incurs the expenditure sepecified in the section.

to be best of my knowledge, it is appllies to all except for some exceptions which were clearly mentioned in the section.

Regards,

V R Nanda