Professional
192 Points
Joined January 2009
We do not required to attached Annexure - II to the Tax Audit Report for AY 2010-11 as FBT has been abolished. However, if you want then you may put a NOTE to this effect in Tax Audit Report as stated below, to further clarify the same on record.
"As amended by the Finance Act 2009, the provision of Chapter XII-H regarding Fringe Benefits, are not applicable in relation to assessment year 2010-11; hence details of Annexure-II have not been submitted herewith."