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Valuation of perquisites2507873/19/2023 6:37:03 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 9429https://www.incometaxindia.gov.in/Rules/Income-Tax RuleshtmlFalsehtmRuleIncome-tax Rules|17|f5d01c93-5528-4be1-b341-5dc3e9647425893a70a4758-4931-403d-8a28-e1255b78386dhttps://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
TPI Series 36 - Valuation of Perquisites188306/27/2018 12:56:11 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 51026https://www.incometaxindia.gov.in/Booklets Pamphlets/Forms/AllItems.aspxpdfFalsepdfBooklete1af5c4d-1048-48d7-8520-64eb07daf07157a70a4758-4931-403d-8a28-e1255b78386dhttps://www.incometaxindia.gov.in
Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof1100413/15/2021 9:58:17 AMS. 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 9259https://www.incometaxindia.gov.in/Forms/Income-Tax RulespdfFalsepdfFormIncome-tax Rules|192|12BA9cb610e6-fe06-4f0f-a1f8-6be8abb7512c138a70a4758-4931-403d-8a28-e1255b78386dhttps://www.incometaxindia.gov.in
Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof5775431/4/2020 7:59:58 AMhttps://www.incometaxindia.gov.in/Supporting Files/103120000000007839/FillabletxFalsetxForm7bc53324-6e6a-4b3c-a0e5-ec079ec9d3c62743a70a4758-4931-403d-8a28-e1255b78386dhttps://www.incometaxindia.gov.in
​ Treatment of income from different sources -old41947311/22/2022 8:59:53 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 1130https://www.incometaxindia.gov.in/Documents/Left MenuhtmlFalsehtmOthers6da74bef-4aea-484a-a870-02587928d7dc427a70a4758-4931-403d-8a28-e1255b78386dhttps://www.incometaxindia.gov.in
RULES FOR DETERMINING THE VALUE OF ASSETS4170417/2/2022 5:28:03 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 4192https://www.incometaxindia.gov.in/Acts/Wealth-Tax Act, 1957htmlFalsehtmActWealth-Tax Act, 1957Schedule IIIEMPTYEMPTY13896cd1-2b32-4ec2-8593-d8603ef8120d32709a70a4758-4931-403d-8a28-e1255b78386dhttps://www.incometaxindia.gov.in
“Salary”, “perquisite” and “profits in lieu of salary” defined5806197/2/2022 2:29:25 AM(vi)  the annual accretion to the 77( i)  the value of rent-free accommodation provided to the assessee by his employer (d)  value of the perquisites specified in this clause https://www.incometaxindia.gov.in/Acts/Income-tax Act, 1961/2009htmlFalsehtmActIncome-tax Act, 196117Chapter IVCOMPUTATION OF TOTAL INCOME200913896cd1-2b32-4ec2-8593-d8603ef8120d424a70a4758-4931-403d-8a28-e1255b78386dhttps://www.incometaxindia.gov.in
"Salary", "perquisite" and "profits in lieu of salary" defined5911677/2/2022 4:09:52 AMby such Government as increased by the value of furniture and fixtures in respect of the (d) value of the perquisites specified in this clause 33https://www.incometaxindia.gov.in/Acts/Income-tax Act, 1961/2016htmlFalsehtmActIncome-tax Act, 196117CHAPTER IVComputation of total income201613896cd1-2b32-4ec2-8593-d8603ef8120d56258a70a4758-4931-403d-8a28-e1255b78386dhttps://www.incometaxindia.gov.in
“Salary”, “perquisite” and “profits in lieu of salary” defined5828627/2/2022 1:50:24 AM(vi)  the annual accretion to the 37( i)  the value of rent-free accommodation provided to the assessee by his employer (d )  value of the perquisites specified in this clause 16https://www.incometaxindia.gov.in/Acts/Income-tax Act, 1961/2007htmlFalsehtmActIncome-tax Act, 196117Chapter IVCOMPUTATION OF TOTAL INCOME200713896cd1-2b32-4ec2-8593-d8603ef8120d25819a70a4758-4931-403d-8a28-e1255b78386dhttps://www.incometaxindia.gov.in
“Salary”, “perquisite” and “profits in lieu of salary” defined5904687/2/2022 2:09:26 AM(vi)  the annual accretion to the 59( i)  the value of rent-free accommodation provided to the assessee by his employer (d)  value of the perquisites specified in this clause https://www.incometaxindia.gov.in/Acts/Income-tax Act, 1961/2008htmlFalsehtmActIncome-tax Act, 196117Chapter IVCOMPUTATION OF TOTAL INCOME200813896cd1-2b32-4ec2-8593-d8603ef8120d29225a70a4758-4931-403d-8a28-e1255b78386dhttps://www.incometaxindia.gov.in