Liability of F.B.T. on Capital Expenditure

Dear All,

In case of newly established manufacturing domestic company, expenses incurred up to the date of commencement of production are capitalised. I would like to know in this case, company shall pay F.B.T. for the expenses capitalised or F.B.T. will be payable on expenses incurred after the commencement of production.

Thanks & Regards,

S. M. Desai