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15 January 2009 These days internet services are also provided through Data Cards which contains a mobile sim number inside. It is considered a perfect substitute of normal dial up modems as its speed is equivalent to it and can be taken to anywhere.

My query is whether expenditure incurred for accessing internet through data cards is chargeable to FBT or not. And if not then why??

15 January 2009 It is liable to FBT as it is an expenditure.

15 January 2009 There is still confusion as Internet access is out of ambit of FBT.


15 January 2009 Internet access does not form part of the FBT



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