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    <title>FBT - This Form is applicable in case of a person who is not required to furnish the return of income but is required to furnish the return of fringe benefits (Omitted)</title>
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    <description>Specified employers not otherwise filing income tax returns must use Form ITR 8 to compute and disclose the value of fringe benefits (via Schedule FB and Schedule FBI), calculate fringe benefit tax with surcharge and education cess, account for interest on defaults, report advance and self assessment payments in Schedule FBT, and file the annexure less return by prescribed methods with a signed statutory verification.</description>
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      <description>Specified employers not otherwise filing income tax returns must use Form ITR 8 to compute and disclose the value of fringe benefits (via Schedule FB and Schedule FBI), calculate fringe benefit tax with surcharge and education cess, account for interest on defaults, report advance and self assessment payments in Schedule FBT, and file the annexure less return by prescribed methods with a signed statutory verification.</description>
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