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Articles by Kishan Kumar

TAXABILITY OF PERQUISITES PROVIDED BY EMPLOYERS .

Kishan Kumar 12 February 2009 at 14:24

TAXABILITY OF PERQUISITES PROVIDED BY EMPLOYERS WHO ARE NOT SUBJECT TO FRINGE BENEFIT TAX INTRODUCTION Since, Chapter XII-H relating to Fringe Benefit Tax, as provided in the Finance Act, 2005, is not applicable to the employer, being an individual

FBT on ESOPS

Kishan Kumar 05 February 2009 at 00:16

FRINGE BENEFIT TAX ON ESOP`S INTRODUCTION The proviso to section 17(2) iii has been omitted. So far the value of any benefit provided by the company free of cost or at a concessional rate to its employees by way of allotment of shares, debentures or