Valuation of perquisites | 250787 | | | 3/19/2023 6:37:03 AM | the 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 | 15237 | 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 | 73546 | 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 | 10295 | 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 | | |
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 | 6003 | 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 | | |
Treatment of income from different sources -old | 419473 | | | 11/22/2022 8:59:53 AM | E. 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 | 1677 | https://www.incometaxindia.gov.in/Documents/Left Menu | html | False | htm | | Others | | | | | | | | | | | | | 6da74bef-4aea-484a-a870-02587928d7dc | 427 | 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 | 1 | 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 | | |
"Salary", "perquisite" and "profits in lieu of salary" defined | 591167 | | | 7/2/2022 4:09:52 AM | by such Government as increased by the value of furniture and fixtures in respect of the (d) value of the perquisites specified in this clause | 48 | https://www.incometaxindia.gov.in/Acts/Income-tax Act, 1961/2016 | html | False | htm | | Act | Income-tax Act, 1961 | 17 | CHAPTER IV | Computation of total income | | | | 2016 | | | | | 13896cd1-2b32-4ec2-8593-d8603ef8120d | 56258 | a70a4758-4931-403d-8a28-e1255b78386d | https://www.incometaxindia.gov.in | | |
“Salary”, “perquisite” and “profits in lieu of salary” defined | 582862 | | | 7/2/2022 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 | 29 | https://www.incometaxindia.gov.in/Acts/Income-tax Act, 1961/2007 | html | False | htm | | Act | Income-tax Act, 1961 | 17 | Chapter IV | COMPUTATION OF TOTAL INCOME | | | | 2007 | | | | | 13896cd1-2b32-4ec2-8593-d8603ef8120d | 25819 | 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 | 66294 | 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 | | |