Perquisites for travel and accommodation are taxed on employer-paid holiday expenses, with special valuation rules for family travel and vacation extensions. Perquisites for travelling, touring and accommodation other than leave travel concession are taxable where an employer bears holiday-related expenditure for an employee or the employee's household. The taxable value is generally the actual expenditure incurred by the employer, with adjustments where the employer-maintained facility is uniformly available or not uniformly available to employees. If a family member accompanies an employee on an official tour, only that member's expenditure is taxable, and if an official tour is extended into a personal vacation, only the expense for the extended personal period net of employee contribution is treated as a perquisite.