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Answer Posted / anuj kumar
firstly its full form is frienge benefit tax.\
It is basically introduced due to perqusits which are given
to employer to employee which are not taxed in both the
hands now they are taxable.
for example petrol exp. of four wheeler which can be used
for personal & official both.
There must exist employer & employee relationship.
Tax Rate is 30% + surcharge + education cess 3%
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