Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Notifications
of of All Notifications
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Amendment to Notification No. 65/2023 clarifies tax rules for employer-provided housing, including leased or rented accommodations.</h1> The corrigendum to Notification No. 65/2023, issued by the Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), amends the computation of perquisites related to residential accommodation provided by employers. It specifies that the phrase 'or taken on lease or rent' is to be inserted after 'where the accommodation is owned' in the original notification. This amendment clarifies that the provision applies not only to accommodations owned by the employer but also to those leased or rented. The correction was officially documented in Notification No. 72/2023, dated 29th August 2023.
TaxTMI 
TaxTMI 
