FBT

No. It is part of employees salary and fully taxable to employees

The monetary benifit is given to the employee to settle in the new location. It needs to lift the veil and see the purpose of the offering such amount, U said,

"location shifting allowance" i.e. some moneytary benefit is provided if the employee transfer from one location to anthor location for incurring expenses for get settle in the new locatoin,"

Now, it  seems that the expenses given for settleing is actually the amont to help the employee with the cost of living of the new place. also whether the new location is shifted by reason of the employer's work that is to say for office purposes. In any case, the reason of the transfer to new location is needed that is wehter it is for employee's own purpose or by virutue of the work or duty it performs........

Sec.10(14) read with Rule2BB tax it as the latter one......... and hence it should be included it in the salary sheet as benifit of amenity as it is for the official duties.........

But if it is for the former, that for his own purpose, then such may be called as employee welfare.................in any case, dear!, before reaching to any conclusion, the reason to shifting is needed..........

Maternity benefit is treated like normal salary under the IT Act.

It is a benefit which an employee can avail and, therefore, its tax treatment is meted out in the similar fashion as salary in the hands of an employee.

An employer can claim deduction U/S 37 in the same manner as salary under the provisions of the IT Act.

And as for FBT purposes, since maternity pay is paid under the Maternity benifit act, 1961 which is a statutory payment, no FBT can be levied by virtue of clause (i) to the Explanation to 115WB(2)(E).