Amendment of section 17.

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.... enrolled in the Agnipath Scheme referred to in section 80CCH;"; (ii) in clause (2), with effect from the 1st day of April, 2024,-- (a) in sub-clause (i), after the word "employer", the words "computed in such manner as may be prescribed" shall be inserted; (b) for sub-clause (ii) and Explanations 1 to 4 thereto, the following shall be substituted, namely:-- "(ii) the value of any accommod....

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....shall be considered as salary of that individual. This amendment will take effect from 1st April, 2023 and will, accordingly, apply in relation to the assessment year 2023-2024 and subsequent assessment years. As per clause (2) of the said section, "perquisite", inter alia, includes value of rent-free accommodation or value of any accommodation provided to employees by the employer at a concessi....