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Recreational facilities to employees

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15 March 2018 Dear Sir,
as one of my client providing certain recreational facilities such as carrom board ,table tennis board,etc. to their employees.so i want to know that is there mandatory to provide certain recreational facilities to employees, if the number of employees exceeds certain specified limit under Factories Act or any other law? can they claim input tax credit of that expenses? i hope i'll get the answer as early as possible
Thank you...

16 March 2018 1 Not mandatory to provide recreational facilities to employees it is only optional.
2 No input tax credit available for such expenses.



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