Tax on income

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University of Santo Tomas

Empresariales Economía y finanzas

COMPUTATION OF TAXABLE INCOME ,[object Object]

COMPUTATION OF GROSS INCOME ,[object Object],[object Object]

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Fringe Benefit Tax is a tax paid by employer on fringe benefits provided to employee. The cash benefits are taxed through income tax but non-cash benefits don’t. FBT taxes non-cash benefits, thus keeping things fair. Copy the link given below and paste it in new browser window to get more information on FBT (Fringe Benefit Tax):- www.transtutors.com/homework-help/accounting/fringe-benefit-tax.aspx

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The Aggregate income from all the heads of income is known as Gross Total Income. In Computing the Total Taxable Income on an assessee, certain deductions under sections 80C to 80U are allowed from his Gross Total Income. It means , firstly, that the income of the assessee shall be calculated under 5 specific Heads of income and incomes from all heads are put together and then from this total, certain deductions are made and after making deductions whatever remains shall be the total income or total taxable income.

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