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Employer's expenses on entertainment, travel, employee welfare and accommodation. The definition of fringe benefits that have become taxable has been significantly extended. The law provides an exact list of taxable
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Employee stock option plans (ESOPs) have also been brought under fringe benefits tax from the fiscal year 2007–08.
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247:"(Updated Link) FBT abolished: Bad news for employees"
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69:"Fringe benefits tax" India
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