Fringe Benefit tax

This query is : Resolved 

04 December 2008 Whether FBT is applicable to units located in SEZ area

04 December 2008 Yes, FBT is applicable.

07 December 2008 Nilesh Shah Writes:
E mail: nilesh63@vsnl.com

FBT is applicable to a unit located in SEZ area. However in the computation of MAT u/s 115JB a deduction of FBT is permissible in accrodance with the question no 104 of the Circular of CBDT wherein 107 qaustions were answered by the CBDT.

Sincerely,

Nilesh Shah




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