FBT - Call center

Please advise :

A call center has 2 location & following expenses

1. Salary

2. Motivation expenses say 4500/- p.m per person - wherein choclates or snacks or some gift provided on the spot in case an order is placed

3. Incentives - at the end of every quarter

4. Telephone expenses

On leased lines

On normal lines

5. Conveyance Expenses

6. Traveling of managers between two call centers for exclusive work of call center

7. In House Training

8. Training at place hired for a day say some party hall etc

Querry

* whether seperate set of rules apply to call center expenses ?

* Which expenses out of the above are liable to FBT ?

* whether we can club motivation+ incentives + travelling + Trainingunder one head as " Call center Expenses " ? - Will FBT be liable then ?

Regards

Manish Parekh

There no no seperately any rule for FBT on call centers

as far as FBT is applicable of heads asked by you here is my view.

1. Salary	Taxable in the hand of Employee
2. Motivation expenses	Taxable in the hand of Employee, but if you provide snacks etc in office premises than it should go to staff welfare exp. & not taxable for anyone
3. Incentives	Taxable in the hand of Employee
4. Telephone expenses
On leased lines	FBT Applicable
On normal lines	FBT Applicable
5. Conveyance Expenses	FBT Applicable
6. Traveling	FBT Applicable
7. In House Training	No FBT, also not taxable in hand of employee
8. Training	FBT on seminar exp. Can be applied