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Salary and allowance-Valuation of perquisites of free boarding and lodging-Determination of value-Instruction regarding

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....>Income Tax<br>Salary and allowance-Valuation of perquisites of free boarding and lodging-Determination of value-Instruction regarding Circular No. 311 Dated 24/8/1981 To &nbsp;&nbsp;&nbsp....

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....reference*. 2. Rule 3 of the Income-tax Rules, 1962, lays down the mode of valuation of perquisites. The provisions of rule 3(a)(iii) would apply for valuation of rent-free residential accommodatio....

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