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Taxability of Perquisites (Theory)​679348In this part you can gain knowledge about the provisions to be kept in mind while ascertaining the taxable value of various perquisites provided by the employer to his employee. ​9/8/2014 7:51:08 PMIn general perquisite means any benefit If an employer is providing any perquisite to his employee, then the value of that perquisite should be computed in the manner prescribed 255https://www.incometaxindia.gov.in/Tutorials/Forms/AllItems.aspxpdfFalsepdfTutorial{903058ee-bf1e-4514-bbd4-e628472da78b}831d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
Valuation of perquisites7545767/16/2014 8:40:06 PMthe 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 5893https://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
Taxability of Perquisites (Practical)​679347In this part you can gain practical knowledge about the provisions to be kept in mind while ascertaining the taxable value of various perquisites provided by the employer to his employee. ​​9/8/2014 7:51:05 PMWhat will be the taxable value of perquisite arising in the hands of Mr.Sunil in respect The value of perquisite will be computed on the basis of population of the city in which 394https://www.incometaxindia.gov.in/Tutorials/Forms/AllItems.aspxpdfFalsepdfTutorial{903058ee-bf1e-4514-bbd4-e628472da78b}821d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
​ Treatment of income from different sources 8330526/15/2017 8:29:56 AME. Arrear of Salary and relief Any allowance or perquisite paid or allowed by Government to its employees (an Indian b) Value of conveyance facilities including transport allowance 4948https://www.incometaxindia.gov.in/Documents/Left MenuhtmlFalsehtmOthers{6da74bef-4aea-484a-a870-02587928d7dc}4271d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof8306293/16/2015 9:48:46 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 2047https://www.incometaxindia.gov.in/Forms/Income-Tax RulespdfFalsepdfFormIncome-tax Rules12BA{9cb610e6-fe06-4f0f-a1f8-6be8abb7512c}1381d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
Form for furnishing details of income u/s 192(2) for the year ending 31st March,....8306283/16/2015 9:48:16 PMParticulars of value of perquisites and amount of accretion to employee's provident fund Value of rent-free accommodation or value of any concession in rent for the accommodation 1750https://www.incometaxindia.gov.in/Forms/Income-Tax RulespdfFalsepdfFormIncome-tax Rules12B{9cb610e6-fe06-4f0f-a1f8-6be8abb7512c}1371d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
RULES FOR DETERMINING THE VALUE OF ASSETS8546347/19/2014 8:59:28 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 279https://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
Motor Car Facility7556671/29/2018 8:20:27 AMAmount recovered from employee Value of perquisite APRIL 2336https://www.incometaxindia.gov.in/Pages/toolshtmlFalseaspx{5d5a1cf6-fa5e-49b7-aa9b-bf6d76dfeca1}7361d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source on salary8306392/5/2016 11:23:45 AMFORM NO. 16 [See rule 31(1)(a)] PART A Certificate under section 203 of the Inc ome-tax Act, 1961 (b) Value of perquisites u/s 17(2) (as per Form No.12BA, wherever applicable) Rs 156313https://www.incometaxindia.gov.in/Forms/Income-Tax RulespdfFalsepdfFormIncome-tax Rules16{9cb610e6-fe06-4f0f-a1f8-6be8abb7512c}1481d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
​ Treatment of income from different sources 678097Each 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.9/13/2017 9:55:20 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 1451https://www.incometaxindia.gov.in/Charts Tables/Forms/AllItems.aspxhtmlFalsehtmCharts ＆ Tables{26b89a4f-398f-430e-bccf-2f9843f0620c}611d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in