My employer reimburses to me all my expenses on grocery and children’s education. Would these be considered as my income?

Perquisites: employer reimbursements for groceries and children's education are taxable and must be valued under applicable rules.

Reimbursements of grocery expenses and payments toward children's education furnished by an employer qualify as perquisites and must be assessed using the statutory valuation framework and rules prescribed for perquisites, so that the monetary value of these employer-provided reimbursements is included in the employee's taxable income.