Perquisites - Residual - Any other benefit, Amenity, Service or Right - (New) Rule 15(5)(a) / (Old) Rule 3(7)(ix)

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....025 [ From 01.04.2026 ]  Valuation of any other Benefit, Amenity, Service, Right [ Rule 15(5)(a) of the Income Tax Rule, 2026 ] • If an employer provides any benefit, amenity, ser....

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....f the Income Tax Rule, 1962 ] The value of any other benefit, amenity, service, right or privilege which comes under this head, shall be determined on the basis of cost to the employer under a....