Accommodation perquisites in case of rent free accommodation

harish kumar (Sr Supdt-FIN) (43 Points)

06 August 2019  

Sir,

Assessee working in PSU, Empoloyer(PSU) paid HRA to Assessee (Employee) for Apr-18 to June-18 and July-2918 onwards Employer alloted an accommodation to employee. w.e.f. July onwards HRA has been deducted or not paid to employee and Licence fee for quarters has also been deducting monthly. In Form 16 issued by employer, Some amount has been added as perquisites for the period july-18 to mar-19. 1) Whether Housing Perquisites Value to be added or not in Assessee's Income, whereas HRA is not recieving. 2) Is the Housing Accommodation deemed as Rent Free Accommoadation due to HRA deducted/not paid.

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