Skip Ribbon Commands
Skip to main content
SharePoint

 

 

Valuation of Perquisites May, 201828586​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 STS_ListItem_DocumentLibraryhttp://incometaxindia.gov.in/Booklets Pamphlets/Forms/AllItems.aspx86820http://incometaxindia.gov.in3/1/2019 4:25:09 PMpdfFalsepdf1515~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js
Valuation of perquisites635036/29/2020 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 STS_ListItem_DocumentLibraryhttp://incometaxindia.gov.in/Rules/Income-Tax Rules110710370http://incometaxindia.gov.in6/29/2020 11:22:48 AMhtmlFalsehtm00~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof11682712/19/2019 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 STS_ListItem_DocumentLibraryhttp://incometaxindia.gov.in/Forms/Income-Tax Rules386835110http://incometaxindia.gov.in12/19/2019 12:04:48 PMpdfFalsepdf1515~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js
perquisites__Theory_[1]1898076/28/2013 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 STS_ListItem_DocumentLibraryhttp://incometaxindia.gov.in/Documents/Students/Learning0http://incometaxindia.gov.in6/28/2013 6:23:49 PMpdfFalsepdf1515~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js
perquisites__Practical__Final[1]1898066/28/2013 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 STS_ListItem_DocumentLibraryhttp://incometaxindia.gov.in/Documents/Students/Learning0http://incometaxindia.gov.in6/28/2013 11:49:17 AMpdfFalsepdf1515~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js
RULES FOR DETERMINING THE VALUE OF ASSETS1116627/17/2018 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 STS_ListItem_DocumentLibraryhttp://incometaxindia.gov.in/Acts/Wealth-Tax Act, 19573413060http://incometaxindia.gov.in7/17/2018 6:22:21 AMhtmlFalsehtm00~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
​ Treatment of income from different sources 1173426/22/2020 6:11:11 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 STS_ListItem_DocumentLibraryhttp://incometaxindia.gov.in/Documents/Left Menu1111040http://incometaxindia.gov.in6/22/2020 6:11:11 AMhtmlFalsehtm00~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
​ Treatment of income from different sources 1173606/22/2020 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 STS_ListItem_DocumentLibraryhttp://incometaxindia.gov.in/Documents/Left Menu23230http://incometaxindia.gov.in6/22/2020 6:11:10 AMhtmlFalsehtm00~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
Form for furnishing details of income under section 192(2) for the year ending 31st March,11682612/19/2019 12:04:25 PMand 6 Rent, if any, paid by the employee Value of perquisite (column 3 minus column 8 or column 7 STS_ListItem_DocumentLibraryhttp://incometaxindia.gov.in/Forms/Income-Tax Rules320728060http://incometaxindia.gov.in12/19/2019 12:04:25 PMpdfFalsepdf1515~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js
“Salary”, “perquisite” and “profits in lieu of salary” defined1818688/27/2014 2:50:26 PMby such Government as increased by the value of furniture and fixtures in respect of the (d) value of the perquisites specified in this clause STS_ListItem_DocumentLibraryhttp://incometaxindia.gov.in/Acts/Income-tax Act, 1961/20141411280http://incometaxindia.gov.in8/27/2014 2:50:26 PMhtmlFalsehtm00~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js

~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js