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of <h1>Clause (2) income-tax: employer-provided perquisites including concessional accommodation, benefits (Rule 3(1), Rule 3B) taxable from 01.04.2026</h1> Clause (2) of the income-tax provisions treats various employer-provided perquisites as taxable: rent-free or concessional accommodation (valued per Rule 3(1)), free or concessional benefits and amenities to specified employees (motor car, domestic staff services, utilities, education, travel, medical treatment exceptions), employer payments of employees' obligations, employer-paid life assurance/annuities (outside prescribed funds), specified securities or sweat equity allotted free/cheap, employer contributions to provident/superannuation/80CCD funds exceeding Rs.7.5 lakh in a year, and annual accretions on such excess contributions (per Rule 3B). Other fringe benefits, concessional loans, travel, food, gifts, card and club expenses, use or transfer of employer assets are taxed as prescribed. Specified-employee thresholds change from 01.04.2026.
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