https://www.taxtmi.com/manuals?id=878 Valuation of rent-free accommodation as a perquisite depends on whether the employer is a Government employer or other employer, and whether the accommodation is unfurnished, furnished, leased, rented, or in a hotel. Government accommodation is valued by reducing the employee's actual rent from the licence fee, while furnished accommodation adds a furniture component. For other employers, the perquisite value is linked to salary and city population, with different percentage bands, and hotel accommodation is exempt up to 15 days on transfer. en-us Fri, 07 Aug 2015 15:45:00 +0530 Wed, 01 Apr 2026 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=878 Valuation of rent-free accommodation as a perquisite depends on whether the employer is a Government employer or other employer, and whether the accommodation is unfurnished, furnished, leased, rented, or in a hotel. Government accommodation is valued by reducing the employee's actual rent from the licence fee, while furnished accommodation adds a furniture component. For other employers, the perquisite value is linked to salary and city population, with different percentage bands, and hotel accommodation is exempt up to 15 days on transfer. Manuals Income Tax Fri, 07 Aug 2015 15:45:00 +0530 https://www.taxtmi.com/manuals?id=878