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    <title>Appliacbility of FBT</title>
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    <description>Medical reimbursement for employee treatment in an approved hospital, though not taxable in the hands of the employee, is treated under the relevant tax circulars as subject to Fringe Benefit Tax in the hands of the employer and therefore should be assessed for employer-level liability under the fringe benefit framework.</description>
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      <description>Medical reimbursement for employee treatment in an approved hospital, though not taxable in the hands of the employee, is treated under the relevant tax circulars as subject to Fringe Benefit Tax in the hands of the employer and therefore should be assessed for employer-level liability under the fringe benefit framework.</description>
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