CBDT amends valuation rules for calculation of rent-free accommodation provided by employer

Guest , Last updated: 22 August 2023  
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If an employer provides rent-free accommodation to its employees, certain percentage of its value is taxable in the hands of employee as a perquisite under the head income from salaries as per the Income-tax Act, 1961. The value of taxable perquisite for this purpose is determined as per Rule 3 of I

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