https://www.taxtmi.com/circulars?id=9160 Valuation of the perquisite of rent free or concessional accommodation must include all periods during which the accommodation is placed at the employee's disposal, even if not physically occupied; leave and official tour periods cannot be excluded. Income tax officers are to note this principle and re open assessments where valuation was done differently so that any additional demand may be raised and collected. en-us Fri, 27 Jan 1978 00:00:00 +0530 Thu, 02 Jun 2011 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9160 Valuation of the perquisite of rent free or concessional accommodation must include all periods during which the accommodation is placed at the employee's disposal, even if not physically occupied; leave and official tour periods cannot be excluded. Income tax officers are to note this principle and re open assessments where valuation was done differently so that any additional demand may be raised and collected. Circulars Income Tax Fri, 27 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9160