JA India - Fringe Benefits Transaction Review

SELECT 
               TL_fbt_tax_amount          
             , TL_surcharge_amount        
             , TL_edu_cess_amount         
             , TL_sh_cess_amount          
             , TL_fbt_tax_amount
               + TL_surcharge_amount
               + TL_edu_cess_amount
               + TL_sh_cess_amount        TL_TAX_TOTAL
             FROM 
             (
               SELECT 
                 ROUND(SUM(jfr.fbt_tax_amount)      ,:G_PRECISION)      TL_FBT_TAX_AMOUNT     
               , ROUND(SUM(jfr.fbt_surcharge_amount),:G_PRECISION)      TL_SURCHARGE_AMOUNT   
               , ROUND(SUM(jfr.fbt_edu_cess_amount) ,:G_PRECISION)      TL_EDU_CESS_AMOUNT    
               , ROUND(SUM(jfr.fbt_sh_cess_amount)  ,:G_PRECISION)      TL_SH_CESS_AMOUNT                 
               FROM jai_fbt_repository           jfr,
                    ja_lookups                   jl
              WHERE jfr.legal_entity_id    = :p_legal_entity_id
                AND jfr.fringe_benefit_type_code =NVL(:p_fringe_benefit_type_code, jfr.fringe_benefit_type_code)
                AND jl.lookup_type         = 'JAI_INDIA_FB_TYPES'
                AND jl.lookup_code         = jfr.fringe_benefit_type_code
                AND ( (    jfr.source in ('Others','Payables')                  
                       AND jfr.invoice_date >=  NVL(trunc(:p_period_start_date), jfr.period_start_date)     
                       AND jfr.invoice_date <=  NVL(trunc(:p_period_end_date)  , jfr.period_end_date)
                      )
                      OR 
                      (    jfr.manual_flag = 'Y'                  
                       AND jfr.period_start_date >=  NVL(trunc(:p_period_start_date), jfr.period_start_date)     
                       AND jfr.period_end_date   <=  NVL(trunc(:p_period_end_date)  , jfr.period_end_date)
                      )
                    )                                           
             )