SCRUTINY OF FBT RETURNS - REGARDING INSTRUCTION No. 11/2008, DATED 5-9-2008 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 of Rs. 5 crore or more and where provisions of Fringe Benefit Tax (FBT) apply, assessment order shall also be passed under section 115 WE of the Income-tax Act, 1961 after scrutiny of all such cases.