https://www.taxtmi.com/circulars?id=2854 Fringe Benefit Tax is an employer levy on the aggregate value of fringe benefits provided or deemed provided to employees, determined by actual amounts for superannuation and ticket costs and by specified percentages of enumerated expense heads under a presumptive valuation method; taxable employers include companies, firms, AOPs, local authorities and other juridical persons, with procedural obligations for quarterly advance payments, filing of a return, assessment, reassessment and application of general tax procedures. en-us Mon, 29 Aug 2005 00:00:00 +0530 Mon, 11 Aug 2008 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2854 Fringe Benefit Tax is an employer levy on the aggregate value of fringe benefits provided or deemed provided to employees, determined by actual amounts for superannuation and ticket costs and by specified percentages of enumerated expense heads under a presumptive valuation method; taxable employers include companies, firms, AOPs, local authorities and other juridical persons, with procedural obligations for quarterly advance payments, filing of a return, assessment, reassessment and application of general tax procedures. Circulars Income Tax Mon, 29 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2854