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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.... of Board's Instruction No. 133, dated 10-12-1969--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 sw....