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Fringe benefit tax

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04 December 2008 whether FBT is chargeable from an entity even if its Income is exempt under a double taxation avoidance agreement?
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CA Tilak Raj Sharma

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CA Tilak Raj Sharma (Expert)
04 December 2008 Yes, FBT is applicable if they are covered by the provision of FBT. DTAA does not affect FBT.

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