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Valuation of Perquisites May, 201847048​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 2321https://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 perquisites3034907/5/2018 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 34339https://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__Theory_[1]6309646/28/2013 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 9https://www.incometaxindia.gov.in/Documents/Students/LearningpdfFalsepdf{6da74bef-4aea-484a-a870-02587928d7dc}2071d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof30302212/19/2019 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 22505https://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__Practical__Final[1]6309636/28/2013 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
Form for furnishing details of income under section 192(2) for the year ending 31st March,30302112/19/2019 12:04:25 PMand 6 Rent, if any, paid by the employee Value of perquisite (column 3 minus column 8 or column 7 20376https://www.incometaxindia.gov.in/Forms/Income-Tax RulespdfFalsepdfFormIncome-tax Rules12B{9cb610e6-fe06-4f0f-a1f8-6be8abb7512c}1371d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
​ Treatment of income from different sources 46056310/23/2019 6:28:01 AMForeign allowances or perquisites paid or allowed by Government to its employees (an The value of residential telephone free of cost and the number of free calls to the 68443https://www.incometaxindia.gov.in/Documents/Left MenuhtmlFalsehtmOthers{6da74bef-4aea-484a-a870-02587928d7dc}4271d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
RULES FOR DETERMINING THE VALUE OF ASSETS4681807/17/2018 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 10461https://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 profession6282734/5/2019 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 98200https://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
Circular No.1/20191774581/2/2019 3:30:10 PMUNDER SECTION 192 OF THE INCOME-TAX 3.2 Payment of Tax on Non monetary Perquisites by Employer 5.2 Definition of ―Salary‖, ―perquisite‖ and ―profit in lieu of salary‖ (Section 17 117539https://www.incometaxindia.gov.in/Communications/CircularpdfFalsepdfCircular2018-12-31T19:30:00.0000000Z2019Circular No.1/2019{8f5119bc-7835-4673-bf0f-3474ae9bd9c6}119871d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in