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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 2719https://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 5377https://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
perquisites__Theory_[1]8467076/28/2013 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 6https://incometaxindia.gov.in/Documents/Students/LearningpdfFalsepdf{6da74bef-4aea-484a-a870-02587928d7dc}207e93ecc72-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 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 4573https://incometaxindia.gov.in/Forms/Income-Tax RulespdfFalsepdfFormIncome-tax Rules12BA{9cb610e6-fe06-4f0f-a1f8-6be8abb7512c}138e93ecc72-db73-4be0-b379-9d56639c4ed8https://incometaxindia.gov.in
perquisites__Practical__Final[1]8467066/28/2013 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 103https://incometaxindia.gov.in/Documents/Students/LearningpdfFalsepdf{6da74bef-4aea-484a-a870-02587928d7dc}208e93ecc72-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 1697https://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
​ Treatment of income from different sources 7829077/12/2021 6:07:52 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 765https://incometaxindia.gov.in/Documents/Left MenuhtmlFalsehtmOthers{6da74bef-4aea-484a-a870-02587928d7dc}427e93ecc72-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 9616https://incometaxindia.gov.in/Forms/Income-Tax RulespdfFalsepdfFormIncome-tax Rules12B{9cb610e6-fe06-4f0f-a1f8-6be8abb7512c}137e93ecc72-db73-4be0-b379-9d56639c4ed8https://incometaxindia.gov.in
MotorCar Calculator267691/24/2018 7:13:02 AMAmount recovered from employee Value of perquisite APRIL 1728https://incometaxindia.gov.in/Pages/toolshtmlFalseaspx{5d5a1cf6-fa5e-49b7-aa9b-bf6d76dfeca1}755e93ecc72-db73-4be0-b379-9d56639c4ed8https://incometaxindia.gov.in