Gradient corrected exchange-correlation functional (BLYP) gives excell
ent predictions of the dipole moment derivatives and IR intensities of
benzene. A new partition, generalized charge-charge flux overlap (GCC
FO) analysis of the atomic polar tensor (APT) has been proposed based
on Cioslowski's generalized APT and compared with CCFO. The GCCFO show
s near independence on the choice of the basis sets. There is no quali
tative difference between the APT for the in plane and the out of plan
e modes, as would be required by the rehybridization moment model. The
purely quantum mechanical overlap term is too large to be neglected.