Section 115WB(2)(J)of Income Tax Act, 1961, As per section, Use the telephone (including mobile phone) other than expenditure on leased telephone lines.
What is mean of Leased Telephone Lines, What type of telephone expense is not include in FBT Calculation.
05 March 2009
leased lines are the lines in which phone lines are taken on lease in which rentals are paid in lakhs. these lines are generally used in call centres.
CAclubindia
