https://www.taxtmi.com/manuals?id=864 Section 17 treats specified employer-provided advantages as perquisites forming part of salary income, including rent-free accommodation, accommodation at concessional rent, free or concessional benefits and amenities, specified securities or sweat equity shares, employer payment of personal obligations, employer-funded life assurance or annuity arrangements, and excess employer contributions to prescribed funds together with annual accretion on such excess contributions. It also sets out prescribed valuation methods, identifies specified employees, and defines terms such as fair market value, option, specified security, and sweat equity shares. en-us Fri, 07 Aug 2015 13:23:00 +0530 Wed, 25 Mar 2026 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=864 Section 17 treats specified employer-provided advantages as perquisites forming part of salary income, including rent-free accommodation, accommodation at concessional rent, free or concessional benefits and amenities, specified securities or sweat equity shares, employer payment of personal obligations, employer-funded life assurance or annuity arrangements, and excess employer contributions to prescribed funds together with annual accretion on such excess contributions. It also sets out prescribed valuation methods, identifies specified employees, and defines terms such as fair market value, option, specified security, and sweat equity shares. Manuals Income Tax Fri, 07 Aug 2015 13:23:00 +0530 https://www.taxtmi.com/manuals?id=864