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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 15237https://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 73546https://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 10295https://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
RULES FOR DETERMINING THE VALUE OF ASSETS4170415/18/2023 10:26:37 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 6003https://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
​ 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 1677https://www.incometaxindia.gov.in/Documents/Left MenuhtmlFalsehtmOthers6da74bef-4aea-484a-a870-02587928d7dc427a70a4758-4931-403d-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 1https://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 48https://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 29https://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
Form for furnishing details of income under section 192(2) for the year ending 31st March,11017512/19/2019 6:34:25 AMand 6 Rent, if any, paid by the employee Value of perquisite (column 3 minus column 8 or column 7 66294https://www.incometaxindia.gov.in/Forms/Income-Tax RulespdfFalsepdfFormIncome-tax Rules|192|12B9cb610e6-fe06-4f0f-a1f8-6be8abb7512c137a70a4758-4931-403d-8a28-e1255b78386dhttps://www.incometaxindia.gov.in