https://www.taxtmi.com/manuals?id=4683 The statutory concept of perquisite treats a range of employer provided benefits as taxable components of salary: rent free or concessional accommodation (valued as prescribed), benefits or amenities provided free or at concessional rates to directors, substantial interest holders and certain higher earning employees, employer payments of employee obligations, employer contributions to life assurance, annuities, specified securities or sweat equity, and employer contributions to provident, pension and superannuation schemes (subject to prescribed limits and annual accretion rules), plus other prescribed fringe benefits; specified medical benefits, approved insurance premiums and certain overseas medical expenditures are expressly excluded subject to conditions. en-us Wed, 28 Aug 2024 16:49:00 +0530 Wed, 02 Apr 2025 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4683 The statutory concept of perquisite treats a range of employer provided benefits as taxable components of salary: rent free or concessional accommodation (valued as prescribed), benefits or amenities provided free or at concessional rates to directors, substantial interest holders and certain higher earning employees, employer payments of employee obligations, employer contributions to life assurance, annuities, specified securities or sweat equity, and employer contributions to provident, pension and superannuation schemes (subject to prescribed limits and annual accretion rules), plus other prescribed fringe benefits; specified medical benefits, approved insurance premiums and certain overseas medical expenditures are expressly excluded subject to conditions. Manuals Income Tax Wed, 28 Aug 2024 16:49:00 +0530 https://www.taxtmi.com/manuals?id=4683