fring benifit tax

This query is : Resolved 

24 September 2008 whether fbt is applicable on following societies or not
a)society registered under 12aa
b)society registerd under 10(23)(cvi)

24 September 2008 The Societies covered under 12AA and 10(23)(c) are not employer under the definition of Employer for purpose of Fringe Benefit tax

24 September 2008 If there is no employer and employee relationship, NO FBT


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