WHETHER THE EXPENSES INCURRED ON TRAVELLING INCLUDES HOTEL EXPENSES INCURRED FOR THE PURPOSES OF FBT AS BOTH EXPENSES ARE COVERED UNDER DIFFERENT HEADS
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FBT - TRAVELLING EXPENSES
Replies (5)
Since use of hotel, boarding and lodging facilities are included specifically under clause (G) of sub section (2) of section 115WB , hotel expenses incurred in the course of travel have to be excluded from travel (which falls under clause Q of sub section (2) of section 115WB) and the value of for the purpose of Fringe Benefit is to be computed seperately
yes, what ever chitra chandrashekar said is right, but i have onemore issue, whether the visa processing charges spend for the employees how to consider
No, not to exclude hotel expenses since it is incurred during the travelling.
visa charges are part of the travelling expenses and hence will be liable for FBT.
With regard to hotel expenses while on travelling, position is debateable as in accounts the hotel expenses so incurred are part and parcel of the travelling expenses. If you can recall, when earlier travelling expenses used to partially disallowed, hotel expenses were part and parcel of travelling expenses.
as per my openion, as hotel,lodging and boarding exps are separetly metioned, you should include all the hotel, boarding and lodging irrespective while on travel or not, should be included under that head
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