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TPI Series 36 - Valuation of Perquisites1110506/27/2018 6:26:11 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 33640https://incometaxindia.gov.in/Booklets Pamphlets/Forms/AllItems.aspxpdfFalsepdfBooklet{e1af5c4d-1048-48d7-8520-64eb07daf071}57e93ecc72-db73-4be0-b379-9d56639c4ed8https://incometaxindia.gov.in
Valuation of perquisites486026/29/2020 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 11608https://incometaxindia.gov.in/Rules/Income-Tax RuleshtmlFalsehtmRuleIncome-tax Rules{f5d01c93-5528-4be1-b341-5dc3e9647425}893e93ecc72-db73-4be0-b379-9d56639c4ed8https://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 thereof7825303/15/2021 3:28:17 PMS. No. Nature of perquisites (see rule 3) Value of perquisite as per rules (Rs Amount of perquisite chargeable to tax Col. (3) - Col. (4) (Rs Total value of perquisites 22 10650https://incometaxindia.gov.in/Forms/Income-Tax RulespdfFalsepdfFormIncome-tax Rules12BA{9cb610e6-fe06-4f0f-a1f8-6be8abb7512c}138e93ecc72-db73-4be0-b379-9d56639c4ed8https://incometaxindia.gov.in
RULES FOR DETERMINING THE VALUE OF ASSETS7914587/19/2021 9:55:48 PMafter 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 4656https://incometaxindia.gov.in/Acts/Wealth-Tax Act, 1957htmlFalsehtmActWealth-Tax Act, 1957Schedule IIIEMPTYEMPTY{13896cd1-2b32-4ec2-8593-d8603ef8120d}32709e93ecc72-db73-4be0-b379-9d56639c4ed8https://incometaxindia.gov.in
Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof8446251/4/2020 7:59:58 AM100https://incometaxindia.gov.in/Supporting Files/103120000000007839/FillableFalsetxForm{7bc53324-6e6a-4b3c-a0e5-ec079ec9d3c6}2743e93ecc72-db73-4be0-b379-9d56639c4ed8https://incometaxindia.gov.in
Form for furnishing details of income under section 192(2) for the year ending 31st March,78252912/19/2019 12:04:25 PMand 6 Rent, if any, paid by the employee Value of perquisite (column 3 minus column 8 or column 7 28783https://incometaxindia.gov.in/Forms/Income-Tax RulespdfFalsepdfFormIncome-tax Rules12B{9cb610e6-fe06-4f0f-a1f8-6be8abb7512c}137e93ecc72-db73-4be0-b379-9d56639c4ed8https://incometaxindia.gov.in
​ Treatment of income from different sources -old7829075/19/2022 11:16:02 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 2229https://incometaxindia.gov.in/Documents/Left MenuhtmlFalsehtmOthers{6da74bef-4aea-484a-a870-02587928d7dc}427e93ecc72-db73-4be0-b379-9d56639c4ed8https://incometaxindia.gov.in
MotorCar Calculator267691/24/2018 7:13:02 AMAmount recovered from employee Value of perquisite APRIL 4537https://incometaxindia.gov.in/Pages/toolshtmlFalseaspx{5d5a1cf6-fa5e-49b7-aa9b-bf6d76dfeca1}755e93ecc72-db73-4be0-b379-9d56639c4ed8https://incometaxindia.gov.in
Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source on salary paid to an employee under section 192 or pension/interest income of specified senior citizen under section 194P7825409/6/2021 3:42:04 PMI. DETAILS OF TAX DEDUCTED AND (b) Value of perquisites under section 17(2) (as per Form No. 12BA, wherever applicable (c) Commuted value of pension under section 10(10A) Rs 536245https://incometaxindia.gov.in/Forms/Income-Tax RulespdfFalsepdfFormIncome-tax Rules16{9cb610e6-fe06-4f0f-a1f8-6be8abb7512c}148e93ecc72-db73-4be0-b379-9d56639c4ed8https://incometaxindia.gov.in
Notification No. 31/2020 [F. No. 370142/32/2019-TPL] / GSR 338(E)887415/31/2020 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 5689https://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}12286e93ecc72-db73-4be0-b379-9d56639c4ed8https://incometaxindia.gov.in