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Perquisites - Supply of Gas, Electricity or Water Facility - (New) Rule 15(4) / (Old) Rule 3(4)
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.... [ Rule 15(4) of the Income Tax Rule, 2026 ] (a) Purchased from an outside agency Taxable Perquisite Value = Amount paid by employer to the agency Minus Amount paid by employee (b) Provided from employer's own resources Taxable Perquisite Value = Cost of production per unit incurred by employer Minus Amount paid by employee Under the Income Tax Act, 1961 [....