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Valuation of Perquisites May, 201818001​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 2793https://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 perquisites3800257/5/2018 5:26:16 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 36000https://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
Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof39630712/19/2019 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 25261https://www.incometaxindia.gov.in/Forms/Income-Tax RulespdfFalsepdfFormIncome-tax Rules12BA{9cb610e6-fe06-4f0f-a1f8-6be8abb7512c}1381d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
perquisites__Theory_[1]4059056/28/2013 6:23:49 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 16https://www.incometaxindia.gov.in/Documents/Students/LearningpdfFalsepdf{6da74bef-4aea-484a-a870-02587928d7dc}2071d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
perquisites__Practical__Final[1]4059046/28/2013 11:49:17 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 150https://www.incometaxindia.gov.in/Documents/Students/LearningpdfFalsepdf{6da74bef-4aea-484a-a870-02587928d7dc}2081d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
? Treatment of income from different sources 15079Each income has different source of earning and so the provisions for its taxability. Income-tax Act provides for five heads of incomes for computation of taxable income, viz., Salary, Income from House Property, Income from Business or Profession, Capital Gain and Residual Income. Provisions contained under each head of income for computation of taxable income have been discussed in this document.5/28/2020 5:59:45 AMArrear of salary paid by the Any allowance or perquisite paid or allowed by Government to its employees (an Indian b) Value of conveyance facilities including transport allowance 28332https://www.incometaxindia.gov.in/Charts Tables/Forms/AllItems.aspxhtmlFalsehtmCharts ＆ Tables{26b89a4f-398f-430e-bccf-2f9843f0620c}611d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
Tax Calculators​​​​90827/27/2017 4:31:26 PMAccommodation provided by:- Perquisite value in case of Unfurnished Accommodation Perquisite value in case of Furnished Accommodation 3806366https://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 ASSETS4054637/17/2018 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 11002https://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
For individuals and HUFs having income from profits and gains of business or profession4129854/5/2019 11:19:24 AMDate of Birth/Formation (DD/MM/YYYY Aadhaar Number (12 digit)/ Aadhaar Enrolment Id (28 digit) (if eligible for Aadhaar Residential/Office Phone Number with STD Face value per share 105885https://www.incometaxindia.gov.in/Forms/Income-Tax Rules/2019pdfFalsepdfFormIncome-tax RulesITR-32019{9cb610e6-fe06-4f0f-a1f8-6be8abb7512c}5821d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
Form for furnishing details of income under section 192(2) for the year ending 31st March,39630612/19/2019 12:04:25 PMand 6 Rent, if any, paid by the employee Value of perquisite (column 3 minus column 8 or column 7 22367https://www.incometaxindia.gov.in/Forms/Income-Tax RulespdfFalsepdfFormIncome-tax Rules12B{9cb610e6-fe06-4f0f-a1f8-6be8abb7512c}1371d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in