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Valuation of Perquisites May, 201810391 ​Valuation of Perquisites May, 20183/1/2019 4:25:09 PMOF CONTENTS Sr. No. Particular Page No. 1. Perquisites 1 2. Taxation of Perquisites 3 3. Valuation of Perquisite 7 4. Value of certain other fringe benefits 17 5. Definition 3426https://www.incometaxindia.gov.in/Booklets Pamphlets/Forms/AllItems.aspxpdfFalsepdfBooklet{e1af5c4d-1048-48d7-8520-64eb07daf071}811d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
Valuation of perquisites272166/29/2020 11:22:48 AMthe accommodation at the other place, the value of perquisite shall not exceeding 90 days and thereafter the value of perquisite shall be charged for both such accommodations 41095https://www.incometaxindia.gov.in/Rules/Income-Tax RuleshtmlFalsehtmRuleIncome-tax Rules{f5d01c93-5528-4be1-b341-5dc3e9647425}8931d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in3Car;Club facilities;Credit card facility;Domestic servant;Education;Free food, etc.;Gas/electricity;Gifts;Holiday tour;Interest free loans;Motor-car allowance;Movable assets;Perquisite;Residential accommodation;Salary;Sweeper/Gardener;Transport facility
perquisites__Practical__Final[1]4192126/28/2013 11:46:55 AMWhat will be the taxable value of perquisite arising in the hands of Mr.Sunil in respect In case of non-Government employee, the value of perquisite will be computed as follows 235https://www.incometaxindia.gov.in/Documents/Students/LearningpdfFalsepdf{6da74bef-4aea-484a-a870-02587928d7dc}2081d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof30584312/19/2019 12:04:48 PMyear : 8. Valuation of Perquisites : S. No. Nature of perquisites (see rule 3) Value of perquisite as per rules (Rs Total value of perquisites 19 32445https://www.incometaxindia.gov.in/Forms/Income-Tax RulespdfFalsepdfFormIncome-tax Rules12BA{9cb610e6-fe06-4f0f-a1f8-6be8abb7512c}1381d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner272177/5/2018 5:26:16 AM(i)   The building used for the hospital complies with the municipal bye-laws in force (ii)   The rooms are well ventilated, lighted and are kept in clean and hygienic conditions 10615https://www.incometaxindia.gov.in/Rules/Income-Tax RuleshtmlFalsehtmRuleIncome-tax Rules{f5d01c93-5528-4be1-b341-5dc3e9647425}9281d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in3AMedical treatment;Perquisite;Salary
perquisites__Theory_[1]4192136/28/2013 6:22:13 PMValue of perquisite in respect of unfurnished accommodation in the hands of a Government employee The value of perquisite in the hands of a Government employee in 32https://www.incometaxindia.gov.in/Documents/Students/LearningpdfFalsepdf{6da74bef-4aea-484a-a870-02587928d7dc}2071d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
Tax Calculators​​​​37147/27/2017 4:31:26 PMAccommodation provided by:- Perquisite value in case of Unfurnished Accommodation Perquisite value in case of Furnished Accommodation 4048859https://www.incometaxindia.gov.in/Pages/Forms/AllItems.aspxhtmlFalseaspx{5d5a1cf6-fa5e-49b7-aa9b-bf6d76dfeca1}6271d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
RULES FOR DETERMINING THE VALUE OF ASSETS969687/17/2018 6:22:21 AMafter the 31st day of March, 1974, if the value so arrived at is lower than the cost of proviso shall not apply for determining the value of one house belonging to the assessee 12443https://www.incometaxindia.gov.in/Acts/Wealth-Tax Act, 1957htmlFalsehtmActWealth-Tax Act, 1957Schedule IIIEMPTYEMPTY{13896cd1-2b32-4ec2-8593-d8603ef8120d}327091d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
Notification No. 31/2020 [F. No. 370142/32/2019-TPL] / GSR 338(E)2117095/31/2020 9:31:42 AMa Salary as per section 17(1) ia b Value of perquisites as per section 17(2) ib c Profit in lieu PROPERTY i Gross rent received/ receivable/ lettable value during 42707https://www.incometaxindia.gov.in/Communications/NotificationpdfFalsepdfNotification1392020-05-28T18:30:00.0000000Z2020Notification No. 31/2020 [F. No. 370142/32/2019-TPL] / GSR 338(E){8f5119bc-7835-4673-bf0f-3474ae9bd9c6}122861d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
For Individuals and HUFs not having income from profits and gains of business or profession3888476/8/2020 3:11:57 PM1) (drop down to be provided) 1a b Value of perquisites as per section 17(2) (drop down to be 52920https://www.incometaxindia.gov.in/Forms/Income-Tax Rules/2020pdfFalsepdfFormIncome-tax RulesITR-22020{9cb610e6-fe06-4f0f-a1f8-6be8abb7512c}6201d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in