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fringe benefit tax

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(Querist)
21 February 2008 whether fringe benefit tax is applicable on the units established under SEZ or STP?
Is FBT also exempted? As Income tax is exempted u/s 10 of income tax act for the uinits established under SEZ or STP.
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CA Saurabh Maheshwari

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CA Saurabh Maheshwari (Expert)
21 February 2008 FBT IS NOT EXEMPT EVEN IF INCOME IS EXEMPT U/S 10 .FBT SHALL BE APPLICABLE TO ALL ORGANISATION EXCEPT CO'S REGD U/S 25 OF CO'S ACT,TRUST
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