Can the various allowances/ reimbursements falling under FBT be paid to an employee as allowances alongwith the salary/ HRA (one cheque inclusive of all), the employee be asked to submit a declaration that he has spent these for the respective purposes, and thus making them tax free in the hands of the employee, and the employer pays FBT. The employee thus is solely responsile for the correctnss of the declaration. OR is the employee supposed to claim these as reimbursements separately after spending on various purposes.