Effect of Abolishment of FBT

at present FBT is abolished so no FBT Tax. In the point of employee the basic rule any tax paid by employer then in the hands of Employee it is Tax free. But present Categary B perquisites are those Gift, Free Miles, and ather some of items are become taxable in the hands of employee 

If the employer pays the tax then tax free for the Employee otherwise it will be taxable to the employee as per the specified provisions for which u need to refer the act dear

this is the general rule(which i have mentioned)

sunil