Computation of income under the head ``Salaries''--Reimbursement of wages of sweeper, gardener and watchman--Applicability of Board's Instruction No. 133, dated 10-12-1969--Regarding

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....0-12-1969--Regarding Circular No. 662 Dated 27/9/1993 To All Chief Commissioners of Income-tax and Director-General of Income-tax. Sir, Board's Instruction No. 133 (F.No. 40/25/69-ITA-I, dated 10th December, 1969) provides that the taxable perquisite in the hands of the employee on account of the services of gardeners, night watchmen and sweepers provided by the employer should be calculated....