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TPI Series 36 - Valuation of Perquisites59026/27/2018 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 460https://www.incometaxindia.gov.in/Booklets Pamphlets/Forms/AllItems.aspxpdfFalsepdfBooklet{e1af5c4d-1048-48d7-8520-64eb07daf071}5736e9e09d-6d7e-4f5a-97d9-ae6ae6b49bb0https://www.incometaxindia.gov.in
Valuation of perquisites2198456/29/2020 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 7325https://www.incometaxindia.gov.in/Rules/Income-Tax RuleshtmlFalsehtmRuleIncome-tax Rules{f5d01c93-5528-4be1-b341-5dc3e9647425}89336e9e09d-6d7e-4f5a-97d9-ae6ae6b49bb0https://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
perquisites__Theory_[1]5541756/28/2013 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 3https://www.incometaxindia.gov.in/Documents/Students/LearningpdfFalsepdf{6da74bef-4aea-484a-a870-02587928d7dc}20736e9e09d-6d7e-4f5a-97d9-ae6ae6b49bb0https://www.incometaxindia.gov.in
Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof3977873/15/2021 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 6562https://www.incometaxindia.gov.in/Forms/Income-Tax RulespdfFalsepdfFormIncome-tax Rules12BA{9cb610e6-fe06-4f0f-a1f8-6be8abb7512c}13836e9e09d-6d7e-4f5a-97d9-ae6ae6b49bb0https://www.incometaxindia.gov.in
perquisites__Practical__Final[1]5541746/28/2013 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 115https://www.incometaxindia.gov.in/Documents/Students/LearningpdfFalsepdf{6da74bef-4aea-484a-a870-02587928d7dc}20836e9e09d-6d7e-4f5a-97d9-ae6ae6b49bb0https://www.incometaxindia.gov.in
RULES FOR DETERMINING THE VALUE OF ASSETS4500597/17/2018 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 2499https://www.incometaxindia.gov.in/Acts/Wealth-Tax Act, 1957htmlFalsehtmActWealth-Tax Act, 1957Schedule IIIEMPTYEMPTY{13896cd1-2b32-4ec2-8593-d8603ef8120d}3270936e9e09d-6d7e-4f5a-97d9-ae6ae6b49bb0https://www.incometaxindia.gov.in
Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof2948161/4/2020 7:59:58 AMhttps://www.incometaxindia.gov.in/Supporting Files/103120000000007839/FillableFalsetxForm{7bc53324-6e6a-4b3c-a0e5-ec079ec9d3c6}274336e9e09d-6d7e-4f5a-97d9-ae6ae6b49bb0https://www.incometaxindia.gov.in
​ Treatment of income from different sources 2941585/30/2021 8:09:52 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 987https://www.incometaxindia.gov.in/Documents/Left MenuhtmlFalsehtmOthers{6da74bef-4aea-484a-a870-02587928d7dc}42736e9e09d-6d7e-4f5a-97d9-ae6ae6b49bb0https://www.incometaxindia.gov.in
"Salary", "perquisite" and "profits in lieu of salary" defined59738810/30/2020 2:26:22 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 14https://www.incometaxindia.gov.in/Acts/Income-tax Act, 1961/2016htmlFalsehtmActIncome-tax Act, 196117CHAPTER IVComputation of total income2016{13896cd1-2b32-4ec2-8593-d8603ef8120d}5625836e9e09d-6d7e-4f5a-97d9-ae6ae6b49bb0https://www.incometaxindia.gov.in
Form for furnishing details of income under section 192(2) for the year ending 31st March,39778612/19/2019 12:04:25 PMand 6 Rent, if any, paid by the employee Value of perquisite (column 3 minus column 8 or column 7 12261https://www.incometaxindia.gov.in/Forms/Income-Tax RulespdfFalsepdfFormIncome-tax Rules12B{9cb610e6-fe06-4f0f-a1f8-6be8abb7512c}13736e9e09d-6d7e-4f5a-97d9-ae6ae6b49bb0https://www.incometaxindia.gov.in