Employee Employer Policy

If any employer can take Life Insurance policy(Term Plan With ROP)  under scheme Employee employer then employer pay the premium for that policy.

1) Employer can get amount of premium under business income

2) Will the Amount of premium paid by company  added in the employee Income at the year of assignment ???

3) Will it be the perquisite to the employee and and if yes, whether full amount of premium will adding or some part of premium ??
 

Or if we add Accidental Benefitas a rider, then can it be exempted?

Thank You  in anticipation of quick response. 

Regards 

Zuber