Perquisites - Lunch / Refreshment etc. - Rule 3(7)(iii)

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....ree meals provided by the employer is taxable to the extent cost incurred by the employer as reduced by the amount recovered from the employee However, in the following cases TAXABLE VALUE of perquis....

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....mote area or an off-shore installation. Note: - * Above condition in respect of free food and nonalcoholic beverage provided by such employer through paid voucher shall not apply to an employee, b....