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The fringe benefits tax (FBT) was the tax applied to most, although not all, fringe benefits in India. A new tax was imposed on employers by India's Finance Act 2005 was introduced for the financial year commencing April 1, 2005. The fringe benefit tax was temporarily suspended in the 2009 Union budget of India by Finance Minister Pranab Mukherjee. The following items were covered: *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 items. *Employer's provision of employee transportation to work or a cash allowances for this purpose. *Employer's contributions to an approved retirement plan (called a superannuation fund). *Employee stock option plans (ESOPs) have also been brought under fringe benefits tax from the fiscal year 2007–08. ==See also== *2009 Union budget of India *Permanent account number *Indian Revenue Service (IRS) 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Fringe benefits tax (India)」の詳細全文を読む スポンサード リンク
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