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Valuation of perquisites2507877/1/2022 7:16:54 PMthe 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 2299https://www.incometaxindia.gov.in/Rules/Income-Tax RuleshtmlFalsehtmRuleIncome-tax Rulesf5d01c93-5528-4be1-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 13707https://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 1288https://www.incometaxindia.gov.in/Forms/Income-Tax RulespdfFalsepdfFormIncome-tax Rules12BA9cb610e6-fe06-4f0f-a1f8-6be8abb7512c138a70a4758-4931-403d-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 389https://www.incometaxindia.gov.in/Documents/Left MenuhtmlFalsehtmOthers6da74bef-4aea-484a-a870-02587928d7dc427a70a4758-4931-403d-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
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 1385https://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" defined6172617/2/2022 4:48:34 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 2https://www.incometaxindia.gov.in/Acts/Income-tax Act, 1961/2021htmlFalsehtmActIncome-tax Act, 196117CHAPTER IVComputation of total income202113896cd1-2b32-4ec2-8593-d8603ef8120d70172a70a4758-4931-403d-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 6https://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