28 March 2009
*if the employer is an AOP/BOI - if fringe benifit does not exceed Rs. 1000000 > Nil - if it exceeds 1000000 > 10% * if employer is artificial judiciary person > 10% * if a firm > 10% * if domestic company > 10% * if non-domestic company> 2.5% * if local authority > Nil
CAclubindia
