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This document provides an overview of fringe benefit tax (FBT) and tax deduction at source (TDS) in India. It introduces FBT and its key features, such as being payable by employers on benefits provided to employees beyond salary. It also classifies FBT into direct and deemed fringe benefits. The document then discusses TDS, how it is a mode of collecting income tax by deducting it from payments, and the obligations of those responsible for deducting and remitting TDS.
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Bt ppt
- 1. TOPIC-FBT & TDS {OVERALL VIEW} GROUP MEMBERS SHIVANGI JHA(44) RAUNAK RAJ(39) VISHWAJEET (58) SOURAV KUMAR(46) KRITIKA KARN(19)
- 2. Fringe benefit tax (introduction) F.B.T (meaning) Features of F.B.T. Classification of F.B.T. Tax deduction at source Features of T.D.S. OBLIGATION UNDER T.D.S COLLECTION
- 3. FBT was introduced as a part of finance act, 2005 as an additional income tax and came into force from April 1, 2005.
- 4. The term fringe benefit means any consideration for employment provided by way of any privilege , service , facility or amenity provided by the employer to the employees.
- 5. FBT is payable by an employer in respect of benefits provided or to be provided by the emplyer to his employee in addition to the salary or wages paid during the year. It is surrogate tax on employer. It is a tax on expenditure not income. An employer has to pay FBT even if no income tax is payable on the total income. FBT is payable at the specified rate on the value of fringe benefit provided to the employees.
- 6. DIRECT FRINGE BENEFIT DEEMED FRINGE BENEFIT
- 7. As money value is associated with time therefore the exact value of benefit cannot be calculated in advance. It is additional tax to the employers as corporation tax, excise duty, custom duty etc. are the liable taxes for employees. An increase in FBT rate will increase the tax liablity of an employer and In return it will adversely impact the final price of companies products.
- 8. TDS is one of the modes of collecting income tax. The buyer deducts the tax from the payment made to the seller and remits the tax to the income tax department within the stipulated time.
- 9. Responsiblity for deduction or collection of tax at source is fixed on specified person or agent. Every specified person is responsible for deduction of tax at source is required to obtain tan. Certificate of TDS have to be issued to the tax payer within specified time. Condition for non deduction of tax are specified.
- 10. Obtain TAN. Identify the nature of payments. Deduct tax at prescribed rate. Remit in government account in due time. File TDS statement on due date. Issue TDS certificate in time.