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what is fbt? and how to calculate of perks which are give
by the employer to employee?
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FBT is a direct tax and its name is fringe benefit tax.
The tax which is charged to fringe benefit provided by
employer to employee is called fringe benefit tax.
Those fringe benfit which are chargeble to tax in the hands
of employee are exmpet from FBT and visce a versa. Since
Parks are taxable in the hands of employee therefore it is
not chargeble to tax.
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Audit 
