https://www.taxtmi.com/acts?id=51548 Section 17 treats as perquisites employer-provided rent-free or concessional accommodation, benefits or amenities supplied free or at concessional rates to directors or high-earning employees, specified securities or sweat equity shares allotted or transferred free or at concessional rates, employer-paid sums discharging employee obligations, employer-paid life assurance or annuity premiums (subject to exclusions), and employer contributions in excess of prescribed limits to recognised provident, specified scheme, or approved superannuation funds, together with annual accretions attributable to such excess, with valuation and computation to be prescribed. en-us Wed, 13 Aug 2025 18:37:17 +0530 Tue, 26 Aug 2025 12:45:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51548 Section 17 treats as perquisites employer-provided rent-free or concessional accommodation, benefits or amenities supplied free or at concessional rates to directors or high-earning employees, specified securities or sweat equity shares allotted or transferred free or at concessional rates, employer-paid sums discharging employee obligations, employer-paid life assurance or annuity premiums (subject to exclusions), and employer contributions in excess of prescribed limits to recognised provident, specified scheme, or approved superannuation funds, together with annual accretions attributable to such excess, with valuation and computation to be prescribed. Act-Rules Income Tax Wed, 13 Aug 2025 18:37:17 +0530 https://www.taxtmi.com/acts?id=51548