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        Income Tax

        Valuation of perquisites in the form of re-imbursement of medical expenses/ provision of medical facilities by the employer-Clarification regarding

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        Valuation of perquisites: salary includes dearness allowance where paid but excludes other allowances or perquisites. Corrects a prior circular to state that for valuation of perquisites relating to medical reimbursement or provision, salary shall include dearness allowance where paid but shall not include any other allowance or perquisite; commissioners are to notify officers accordingly.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Valuation of perquisites: salary includes dearness allowance where paid but excludes other allowances or perquisites.

                                Corrects a prior circular to state that for valuation of perquisites relating to medical reimbursement or provision, salary shall include dearness allowance where paid but shall not include any other allowance or perquisite; commissioners are to notify officers accordingly.


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