https://www.taxtmi.com/manuals?id=885 Perquisites for travelling, touring and accommodation other than leave travel concession are taxable where an employer bears holiday-related expenditure for an employee or the employee's household. The taxable value is generally the actual expenditure incurred by the employer, with adjustments where the employer-maintained facility is uniformly available or not uniformly available to employees. If a family member accompanies an employee on an official tour, only that member's expenditure is taxable, and if an official tour is extended into a personal vacation, only the expense for the extended personal period net of employee contribution is treated as a perquisite. en-us Fri, 07 Aug 2015 15:55:00 +0530 Fri, 03 Apr 2026 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=885 Perquisites for travelling, touring and accommodation other than leave travel concession are taxable where an employer bears holiday-related expenditure for an employee or the employee's household. The taxable value is generally the actual expenditure incurred by the employer, with adjustments where the employer-maintained facility is uniformly available or not uniformly available to employees. If a family member accompanies an employee on an official tour, only that member's expenditure is taxable, and if an official tour is extended into a personal vacation, only the expense for the extended personal period net of employee contribution is treated as a perquisite. Manuals Income Tax Fri, 07 Aug 2015 15:55:00 +0530 https://www.taxtmi.com/manuals?id=885