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Valuation of Perquisites May, 201874714​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 1622https://www.incometaxindia.gov.in/Booklets Pamphlets/Forms/AllItems.aspxpdfFalsepdfBooklet{e1af5c4d-1048-48d7-8520-64eb07daf071}811d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
perquisites__Practical__Final[1]8852026/28/2013 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 125https://www.incometaxindia.gov.in/Documents/Students/LearningpdfFalsepdf{6da74bef-4aea-484a-a870-02587928d7dc}2081d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
Valuation of perquisites7545767/5/2018 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 33840https://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 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 17413https://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]8852036/28/2013 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 https://www.incometaxindia.gov.in/Documents/Students/LearningpdfFalsepdf{6da74bef-4aea-484a-a870-02587928d7dc}2071d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
RULES FOR DETERMINING THE VALUE OF ASSETS8546347/17/2018 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 10420https://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
​ Treatment of income from different sources 83305210/23/2019 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 67619https://www.incometaxindia.gov.in/Documents/Left MenuhtmlFalsehtmOthers{6da74bef-4aea-484a-a870-02587928d7dc}4271d5e35f4-95b1-4705-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 14040https://www.incometaxindia.gov.in/Forms/Income-Tax RulespdfFalsepdfFormIncome-tax Rules12B{9cb610e6-fe06-4f0f-a1f8-6be8abb7512c}1371d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source on salary8306394/22/2019 12:06:20 PMFORM NO. 16 [See rule 31(1)(a (b) Value of perquisites under section 17(2) (as per Form No. 12BA, wherever applicable) Rs (c) Commuted value of pension under section 10(10A) Rs 1359502https://www.incometaxindia.gov.in/Forms/Income-Tax RulespdfFalsepdfFormIncome-tax Rules16{9cb610e6-fe06-4f0f-a1f8-6be8abb7512c}1481d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
For individuals and HUFs having income from profits and gains of business or profession981964/5/2019 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 86056https://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