when to use new ITR 8

the new ITR forms have FBT provision in to be notefied in all applicable forms then why is the ITR 8 issued where shall we use it?
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stand alone form for return of fringe benefits for persons who are not liable to file return of income but are liable to file return of fringe benefits
the new ITR forms have FBT provision in to be notefied in all applicable forms then why is the ITR 8 issued where shall we use it? send me my id thiru008 @ yahoo.com
I have a doubt is this only Firm & Company are Liable for FBT then are there chances for an asesse that it is not liable for income return but liable for FBT return
Is it that form ITR-8 is applicable when you have to file only FBT details??

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