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FBT on Site Allowances

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(Querist)
17 December 2008 Whether Site Allowances paid to employees attract FBT
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CA Hemant T Dewani

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CA Hemant T Dewani (Expert)
17 December 2008 if it is debited to p&l a/c
if it is part of salary debited to p&l a/c then it is not liable to fbt
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Ravikumar.G

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Ravikumar.G (Expert)
17 December 2008 Site allowance is form part of salary and FBT is not attracted.
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