Salary Re-structuring

FBT was levied on the perquisites/facilities provided by the company to the employee. Normally these are not the regular part of CTC - which generally include expense of the company distinguished for each of the specific employee.

FBT levied on travelling etc are not part of these. You never know how much you will travel in a year.

For saving employee's income tax some companies were/are giving " free Coupons" for purchasing of grocery (this is one of the example) etc these are exempted from Income Tax but FBT were applicable, seems my question was not very clear, how could I reconstruct salary for saving more income tax and benefits of removal of FBT??