Whether salary paid to a driver of a motorcar or a pilot of an aircraft is liable to FBT?
The salary paid to a driver of motor car or a pilot of an aircraft is for the purposes of running and maintenance of motor car or aircraft as the case may be and accordingly such payment of salary would have to be classified either in clause (H) or clause (I), as the case may be, of sub-section (2) of section 115WB. Therefore, it would be liable to FBT.
