| Sno |
Nature of Expense |
Chargeability |
| 1 |
Medical Reimbursement |
Chargeable to FBT u/s 115WB(2)(E) |
| 2 |
Parking Slots in Multi Storied Complexes |
Chargeable to FBT u/s 115WB(2) (K) |
| 3 |
Reimbursement of Petrol & Servicing Charges |
Chargeable to FBT u/s 115WB(2) (K) |
| 4 |
Chauffeur's Salary |
Chargeable to FBT u/s 115WB(2) (K) |
| 5 |
ESOP & ESPP |
Chargeable to FBT u/s 115WB(2) (K) |
| 6 |
Reimbursements to Employees in the nature of expenses listed in Sec-115A to 115P |
Chargeable to FBT |
| 7 |
Reimbursements to Employees not in the nature of expenses listed in Sec-115A to 115P |
Not Chargeable to FBT |
| 8 |
Company incurs expenditure in the nature of Travel, Hotel etc on behalf of Client and are chargeable as OPE to Client |
Chargeable to FBT |
| 9 |
Travel, Conveyance paid to Auditors, Lawyers etc |
Not Chargeable to FBT |
| 10 |
Expenditure disallowed under Sec-37 as being personal in nature |
Not Chargeable to FBT |
| 11 |
Expenditure disallowed as being "bogus" |
Not Chargeable to FBT |
| 12 |
Contribution to Approved Gratuity Fund |
Not Chargeable to FBT |
| 13 |
LTC |
Not Chargeable to FBT |
| 14 |
Conveyance allowance (Rs 800), Children Education Allowance etc as defined u/s 10(14) |
Not Chargeable to FBT |
| 15 |
Training held outside Office and Charges paid for rent, food etc |
Chargeable to FBT u/s 115WB(2)© |
| 16 |
In-house training |
Not Chargeable to FBT |
| 17 |
Employer reimburses food consumed by employee in office |
Chargeable to FBT u/s 115WB(2)(D) |
| 18 |
Expenditure on food, travel etc of Clients |
Chargeable to FBT u/s 115WB(2)(D) |
| 19 |
Payment by Employer to Group Personal Accident |
Not Chargeable to FBT |
| 20 |
Payment by Employer to Group Mediclaim |
Not Chargeable to FBT |
| 21 |
Reimbursements of books & periodicals |
Chargeable to FBT u/s 115WB(2)(E) |
| 22 |
Prizes/Rewards to Employees_(Non-monetary) |
Chargeable to FBT u/s 115WB(2)(O) |
| 23 |
Per diem for lodging & Boarding while on travel |
Chargeable to FBT |
| 24 |
Lease rentals on Motor Car hired |
Chargeable to FBT u/s 115WB(2) (K) |
| 25 |
Interest on loans taken to purchase motor cars |
Chargeable to FBT u/s 115WB(2) (K) |
| 26 |
Depreciation on Club Building |
Not Chargeable to FBT |
| 27 |
Capital Expenditure falling u/s 155 WB(2) |
Not Chargeable to FBT |
| 28 |
Expenditure on Telephone, Mobile reimbursements |
Chargeable to FBT U/S 115WB(2)(J) |
| 29 |
Expenditure for celebration of "Independence Day" & "Republic Day" |
Not Chargeable to FBT |
| 30 |
Admission or Entrance Fee of a Club |
Chargeable to FBT u/s 115WB(2) (N) |
| 31 |
Gifts/Give aways to Customers |
Chargeable to FBT u/s 115WB(2) (D) |
| 32 |
Gifts to employees on Birthdays, Marriages etc |
Chargeable to FBT u/s 115WB (2) (O) |
| 33 |
Tuition fee reimbursement |
Chargeable to FBT u/s 115WB (2) (P) |
| 34 |
Transport facility from residence to place of work in lieu of conveyance allowance |
Not Chargeable to FBT |
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