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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 3791https://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 44594https://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 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 39086https://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]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 36https://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]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 290https://www.incometaxindia.gov.in/Documents/Students/LearningpdfFalsepdf{6da74bef-4aea-484a-a870-02587928d7dc}2081d5e35f4-95b1-4705-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 62117https://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
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 13499https://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
Form for furnishing details of income under section 192(2) for the year ending 31st March,30584212/19/2019 12:04:25 PMand 6 Rent, if any, paid by the employee Value of perquisite (column 3 minus column 8 or column 7 39986https://www.incometaxindia.gov.in/Forms/Income-Tax RulespdfFalsepdfFormIncome-tax Rules12B{9cb610e6-fe06-4f0f-a1f8-6be8abb7512c}1371d5e35f4-95b1-4705-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 88776https://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
​ Treatment of income from different sources 3782296/22/2020 6:11:10 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 4735https://www.incometaxindia.gov.in/Documents/Left MenuhtmlFalsehtmOthers{6da74bef-4aea-484a-a870-02587928d7dc}5171d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in