Scrutiny of FBT returns

Ministry of Finance
DEPARTMENT OF REVENUE (Central Board of Direct Taxes)
Subject: Scrutiny of FBT returns – regarding
Instruction No.11 /2008
File No.225/44/2008-ITA-II

Date.05 Sep 2008



All Chief Commissioners of Income tax/
All Directors General of Income Tax
Scrutiny of FBT returns – regarding.
Kindly refer to above.

2. I am directed to state that all the Corporate cases selected for scrutiny as per the guidelines contained in the Action Plan document 2008-09 which have returned income to Rs.5 crore or more and where provisions of Fringe Benefit Tax (FBT) apply, assessment order shall also be passed u/s 115 WE of the Income-tax Act, 1961 after scrutiny of all such cases.

This may be brought to the notice of all concerned.


(Renu Jauhri)

Director (ITA-II)