<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>Perquisites - Services of sweeper, gardner, watchmen or personal attendant - (New) 15(4) / (Old) Rule 3(3)</title>
    <link>https://www.taxtmi.com/manuals?id=880</link>
    <description>The value of perquisites for domestic servant services such as a sweeper, gardener, watchman or personal attendant is taxable as a benefit provided by the employer to the employee or household member. The taxable value is the total salary paid or payable by the employer for such services, less any amount recovered from the employee. Under the earlier rule, the perquisite was valued at the actual cost to the employer, and a domestic servant allowance is fully chargeable to tax.</description>
    <language>en-us</language>
    <pubDate>Fri, 07 Aug 2015 15:48:00 +0530</pubDate>
    <lastBuildDate>Thu, 02 Apr 2026 13:40:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=392508" rel="self" type="application/rss+xml"/>
    <item>
      <title>Perquisites - Services of sweeper, gardner, watchmen or personal attendant - (New) 15(4) / (Old) Rule 3(3)</title>
      <link>https://www.taxtmi.com/manuals?id=880</link>
      <description>The value of perquisites for domestic servant services such as a sweeper, gardener, watchman or personal attendant is taxable as a benefit provided by the employer to the employee or household member. The taxable value is the total salary paid or payable by the employer for such services, less any amount recovered from the employee. Under the earlier rule, the perquisite was valued at the actual cost to the employer, and a domestic servant allowance is fully chargeable to tax.</description>
      <category>Manuals</category>
      <law>Income Tax</law>
      <pubDate>Fri, 07 Aug 2015 15:48:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/manuals?id=880</guid>
    </item>
  </channel>
</rss>