Income tax on perquisites

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This query is : Resolved

Ranjan Kumar Malhotra (Querist)

28 January 2013 As per the govt. rules District Judge is entitled for various perks.i.e Sumptuary allowance,Medical allowance,Residence office allowance, residence electric bill charges, Home orderly allowance. The District Judge who is on deputation to U.P.Govt. Undertaking as Chief Legal Advisor is being paid all above mentioned perks. in addition to regular salary& allowances. While computing the TAXABLE INCOME of Chief Legal Advisor(District Judge in Govt.),what will be the TAX LIABILITY on above mentioned perquisites.

K.M.CHANDRAN

K.M.CHANDRAN (Expert)

29 January 2013 Perks for official residence of High court& supreme court judges are "nil".For other judges ,the rent charged by govt. is the perks. So, if rent is regularly paid ,then, there is no perks. Fixed medical allowance is fully chargeable to tax. However re-imbursement up to Rs 15000 and medical treatment from various specified hospitals are exempted.
I have come across cases where no perks are charged for electricity bills,home orderly allowance etc,because, the residence is partly utilised as office for discharging official duties.In case ,it is not possible to take cover under above, the actual expenditure not borne by the assessee but borne by govt is chargeable as perks.

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