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    <title>My employer reimburses to me all my expenses on grocery and children’s education. Would these be considered as my income?</title>
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    <description>Reimbursements of grocery expenses and payments toward children&#039;s education furnished by an employer qualify as perquisites and must be assessed using the statutory valuation framework and rules prescribed for perquisites, so that the monetary value of these employer-provided reimbursements is included in the employee&#039;s taxable income.</description>
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