it is calculated on the concerns expenses  for for quarters

Telephone expenses its taxable slab rate is 20%

and fbt slab rate is 33.99%

FBT MEANS FRINGE BENEFIT TAX.

THE EXPENSES COMES UNDER F.B.T.THEY ARE:

1.TELEPHONE

2.CONVEYANCE

3.BUSINESS PROMOTION

4.STAFF WELFARE

5.VEHICLE MAINTANCE (ONLY FOR 4 WHELLER)IT MEANS CARS

6.TOURS AND TARVELS

it basically depends on which category the expense is
included.there are three categories under which the expense
are included.
u have to refer section 115WB of income tax for it
all expense heads except printing and stationary comes under
the ambit of FBT.
the slab rate of FBT is 33.99%

in travelling conveyance ho to calculate fbt.
 and i want to know that  as 20%,5%,any other percentage 
calculation for fbt