TaxTMI 
TaxTMI 
Perquisites - Overview - clause (2) of Section 17
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....f cost or at concessional rate to SPECIFIED EMPLOYEES i.e. * Motor car Value as per Rule 3(2) * Sweepe....
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....1.04.2026 * A Director employee of a Company * An employee who has substantial Interest in the Company * An employee whose income under head Salaries exceeds such amount as may be prescribed. [ Amended vide Finance Act, 2025 ] Upto 31.03.2026 * A Director employee of a Company * An employee who has substantial Interest in the Company * An employee whose income under head Sal....
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....(b) in the scheme referred u/s 80CCD(1); and * (c) an approved superannuation fund, to the extent it exceeds Rs. 7,50,000/- in a PY. viii. the value of any other fringe benefit or amenity as may be prescribed * Concessional or Interest free Loan  ....
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....; As per Rule: 3(7)(iv) * Credit card expenses include membership fees & annual fees As per Rule: 3(7)(v) * Expenditure on account of club expenses  ....