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    <title>Regarding terms “remuneration” and “last employment held” and other matters connected therewith clarified</title>
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    <description>Valuation of employee remuneration for disclosure should include perquisites like residential accommodation and furniture on a cost basis, with the Department prescribing valuation at ten per cent of the original cost of each item to recover cost over its useful life; repairs and maintenance expenses need not be separately included in remuneration where they have been taken into account in the housing perquisite valuation.</description>
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    <pubDate>Fri, 15 Jul 1977 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/circulars?id=10937</link>
      <description>Valuation of employee remuneration for disclosure should include perquisites like residential accommodation and furniture on a cost basis, with the Department prescribing valuation at ten per cent of the original cost of each item to recover cost over its useful life; repairs and maintenance expenses need not be separately included in remuneration where they have been taken into account in the housing perquisite valuation.</description>
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      <pubDate>Fri, 15 Jul 1977 00:00:00 +0530</pubDate>
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