https://www.taxtmi.com/circulars?id=4523 Initial guidance fixed ad hoc taxable values for employer provided household staff and applied only when the employer recruited and remunerated servants whose services were placed at the employee's disposal; reimbursements for servants engaged by the employee are taxable as income from salaries. Subsequently, the Board clarified that gardener wages paid for maintenance of employer owned premises are not a perquisite to the occupying employee, but such maintenance costs may be considered when valuing rent free residential accommodation, and the earlier instruction was modified accordingly. en-us Fri, 19 Oct 1973 00:00:00 +0530 Wed, 30 Jul 2008 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4523 Initial guidance fixed ad hoc taxable values for employer provided household staff and applied only when the employer recruited and remunerated servants whose services were placed at the employee's disposal; reimbursements for servants engaged by the employee are taxable as income from salaries. Subsequently, the Board clarified that gardener wages paid for maintenance of employer owned premises are not a perquisite to the occupying employee, but such maintenance costs may be considered when valuing rent free residential accommodation, and the earlier instruction was modified accordingly. Circulars Income Tax Fri, 19 Oct 1973 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4523