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Fringe Benefir Tax - Pharama Company

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(Querist)
05 December 2008 whether gifts given to doctors by Pharma company is subject to FBT and if yes under which section / circular / case law and if exempt under which section / circular / case law.
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CA Tilak Raj Sharma

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CA Tilak Raj Sharma (Expert)
05 December 2008 All types of Gifts are under the ambit of FBT. Gifts are taxable U/S 115WB(2)(O).

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