Taxability of domestic-staff reimbursements: employer reimbursement for employee-hired sweeper, gardener or watchman is taxable as salary. Where the employer directly recruits and remunerates a sweeper, gardener or watchman but places their services at the disposal of an employee, specified ad hoc valuation applies; by contrast, reimbursement by the employer of wages for a sweeper, gardener or watchman engaged and paid by the employee is fully taxable as salary in the hands of the employee.