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of <h1>Ajmer Employee's Rent-Free Accommodation Taxed at 10% of Salary, Totals Rs. 31,500 Based on Population Criteria.</h1> An employee of a company in Ajmer, with a population of 18 lakh, receives a basic salary of 3,00,000, a dearness allowance of 10,000, and a commission of 5,000. The company provides rent-free accommodation, with a fair rent value of 50,000 annually. For calculating the taxable value of this perquisite, the salary is considered as the sum of basic salary, DA, and commission, totaling 3,15,000. Given the city's population, the taxable value of the accommodation is determined to be 10% of the salary, amounting to 31,500.
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