https://www.taxtmi.com/circulars?id=4711 Valuation of employee perquisites for free boarding and lodging must be determined under Rule 3 of the Income-tax Rules, 1962, with the provision for rent free residential accommodation applied to employer provided housing and the provision for free food applied to employer supplied meals; the earlier 1960 circular is superseded. en-us Mon, 24 Aug 1981 00:00:00 +0530 Sat, 02 Aug 2008 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4711 Valuation of employee perquisites for free boarding and lodging must be determined under Rule 3 of the Income-tax Rules, 1962, with the provision for rent free residential accommodation applied to employer provided housing and the provision for free food applied to employer supplied meals; the earlier 1960 circular is superseded. Circulars Income Tax Mon, 24 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4711