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what is PBT? FBT? how they are calculated?
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Answer / h.r. sreepada bhagi
PBT - Profit Before Tax. This is the Net profit in the
Profit & Loss A/c before Income Tax (Including Deferred Tax,
if any).
FBT - Fringe Benefit Tax - Tax levied by the Central
Government in India (Income Tax Dept.) on the Fringe
Benefits enjoyed by the employees. FBT has been withdrawn &
is not in force in India now.
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