Hi all,
Please tell whether FBT is applicable on uniform expenses incurred for purchasing uniforms for the employees.
nExpenditure incurred for providing and maintaining uniform shall be exempt from FBT if it is an obligation under the Employment Standing Orders Act , 1948
Any expenditure incurred for meeting the employer's statutory obligations under the Employment standing Orders Act, 1948 fall within the scope of the exclusion in the Explanation to Clause E of Sub-section 2 of Section 115WB.