Valuation of perquisites | 250787 | | | 9/4/2023 6:32:55 AM | the accommodation at the other place, the value of perquisite shall not exceeding ninety days and thereafter the value of perquisite shall be charged for both such accommodations | 20497 | https://www.incometaxindia.gov.in/Rules/Income-Tax Rules | html | False | htm | | Rule | Income-tax Rules | |17| | | | | | | | | | | | f5d01c93-5528-4be1-b341-5dc3e9647425 | 893 | a70a4758-4931-403d-8a28-e1255b78386d | https://www.incometaxindia.gov.in | 3 | Car
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 Perquisites | 18830 | | | 6/27/2018 12:56:11 PM | OF 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 | 97494 | https://www.incometaxindia.gov.in/Booklets Pamphlets/Forms/AllItems.aspx | pdf | False | pdf | | Booklet | | | | | | | | | | | | | e1af5c4d-1048-48d7-8520-64eb07daf071 | 57 | a70a4758-4931-403d-8a28-e1255b78386d | https://www.incometaxindia.gov.in | | |
Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof | 110041 | | | 3/15/2021 9:58:17 AM | S. 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 | 12000 | https://www.incometaxindia.gov.in/Forms/Income-Tax Rules | pdf | False | pdf | | Form | Income-tax Rules | |192| | | | | | 12BA | | | | | | 9cb610e6-fe06-4f0f-a1f8-6be8abb7512c | 138 | a70a4758-4931-403d-8a28-e1255b78386d | https://www.incometaxindia.gov.in | | |
Taxability of perquisite in the form of rent-free accommodation or accommodation provided at a concessional rate | 800469 | When an employer provides residential accommodation free of cost or at a reduced rate to their employees, the value of this benefit is considered taxable as a perquisite in the hands of the employee. This benefit provided by an employer is taxable irrespective of whether the residential house is owned by the employer or it is taken on rent. | | 6/1/2023 6:21:13 AM | at a reduced rate to their employees, the value of this benefit is considered taxable as a perquisite in the hands of the employee How to calculate the value of perquisite | | https://www.incometaxindia.gov.in/Tutorials/Forms/AllItems.aspx | pdf | False | pdf | | Tutorial | | |17| | | | 2023-12-30T18:30:00.0000000Z | |Income from Salary| | | | | | | | 903058ee-bf1e-4514-bbd4-e628472da78b | 201 | a70a4758-4931-403d-8a28-e1255b78386d | https://www.incometaxindia.gov.in | | |
Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof | 577543 | | | 1/4/2020 7:59:58 AM | | | https://www.incometaxindia.gov.in/Supporting Files/103120000000007839/Fillable | tx | False | tx | | Form | | | | | | | | | | | | | 7bc53324-6e6a-4b3c-a0e5-ec079ec9d3c6 | 2743 | a70a4758-4931-403d-8a28-e1255b78386d | https://www.incometaxindia.gov.in | | |
RULES FOR DETERMINING THE VALUE OF ASSETS | 417041 | | | 5/18/2023 10:26:37 AM | after 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 | 7589 | https://www.incometaxindia.gov.in/Acts/Wealth-Tax Act, 1957 | html | False | htm | | Act | Wealth-Tax Act, 1957 | Schedule III | EMPTY | EMPTY | | | | | | | | | 13896cd1-2b32-4ec2-8593-d8603ef8120d | 32709 | a70a4758-4931-403d-8a28-e1255b78386d | https://www.incometaxindia.gov.in | | |
Taxability of perquisite in the form of concessional or interest-free loan | 800468 | An assessee can apply to the Assessing Officer to issue a nil or lower TDS certificate. Such certificate is issued if the estimated tax liability of the assessee justifies no deduction of tax or deduction of tax at a lower rate. | | 3/31/2023 11:05:55 AM | These loans are generally free or Thus, to avoid any discrimination, the value of such interest-free loans or concessional loans is taxable as perquisite in the hands of employees | | https://www.incometaxindia.gov.in/Tutorials/Forms/AllItems.aspx | pdf | False | pdf | | Tutorial | | |197| | | | 2023-12-30T18:30:00.0000000Z | |Income from Salary| | | | | | | | 903058ee-bf1e-4514-bbd4-e628472da78b | 199 | a70a4758-4931-403d-8a28-e1255b78386d | https://www.incometaxindia.gov.in | | |
Taxation of Employee Stock Option Plan (ESOP) | 800463 | When an employer offers securities to an employee under an Employee Stock Option Plan (ESOP) scheme, free of cost or at a concessional rate, it is taxable as a perquisite in the year in which the securities have been allotted to the employee. | | 3/22/2023 6:37:18 AM | to be deferred in case of an employee of an eligible start-up. The value of the perquisite shall be its market value as on the date of exercising the ESOP on that date on the stock | | https://www.incometaxindia.gov.in/Tutorials/Forms/AllItems.aspx | pdf | False | pdf | | Tutorial | | |17| | | | 2023-12-30T18:30:00.0000000Z | |Income from Salary|TDS/TCS| | | | | | | | 903058ee-bf1e-4514-bbd4-e628472da78b | 191 | a70a4758-4931-403d-8a28-e1255b78386d | https://www.incometaxindia.gov.in | | |
“Salary”, “perquisite” and “profits in lieu of salary” defined | 580619 | | | 7/2/2022 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 | 3 | https://www.incometaxindia.gov.in/Acts/Income-tax Act, 1961/2009 | html | False | htm | | Act | Income-tax Act, 1961 | 17 | Chapter IV | COMPUTATION OF TOTAL INCOME | | | | 2009 | | | | | 13896cd1-2b32-4ec2-8593-d8603ef8120d | 424 | a70a4758-4931-403d-8a28-e1255b78386d | https://www.incometaxindia.gov.in | | |
Form for furnishing details of income under section 192(2) for the year ending 31st March, | 110175 | | | 12/19/2019 6:34:25 AM | and 6 Rent, if any, paid by the employee Value of perquisite (column 3 minus column 8 or column 7 | 72365 | https://www.incometaxindia.gov.in/Forms/Income-Tax Rules | pdf | False | pdf | | Form | Income-tax Rules | |192| | | | | | 12B | | | | | | 9cb610e6-fe06-4f0f-a1f8-6be8abb7512c | 137 | a70a4758-4931-403d-8a28-e1255b78386d | https://www.incometaxindia.gov.in | | |