https://www.taxtmi.com/manuals?id=889 Club expenditure paid or reimbursed by an employer is a salary perquisite where the facility is enjoyed by the employee or a member of the employee's household, and the taxable value is the employer's expenditure reduced by any amount recovered from the employee. Corporate membership joining fee is excluded from the perquisite value. No perquisite arises where the expenditure is wholly and exclusively for business purposes, supported by complete records and a certificate, and health or sports club facilities provided uniformly to all employees are not taxable. en-us Fri, 07 Aug 2015 16:00:00 +0530 Fri, 03 Apr 2026 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=889 Club expenditure paid or reimbursed by an employer is a salary perquisite where the facility is enjoyed by the employee or a member of the employee's household, and the taxable value is the employer's expenditure reduced by any amount recovered from the employee. Corporate membership joining fee is excluded from the perquisite value. No perquisite arises where the expenditure is wholly and exclusively for business purposes, supported by complete records and a certificate, and health or sports club facilities provided uniformly to all employees are not taxable. Manuals Income Tax Fri, 07 Aug 2015 16:00:00 +0530 https://www.taxtmi.com/manuals?id=889