If for doing work from home, employees are provided with some furniture, which would be used for office work itself, would it be added as perquisite @ 10% pa in the salary of employees as per rule 3 (7)(vii).
Because, logically speaking it is used wholly for office purposes.
so I think it should not be added in salary. but as per the provisions, it should be.
Any opinions on the same?
As per the definition of perquisites it should be a benefit attached to an office or position, but I understand any furniture for work from home is given to almost all the employees without looking at their positions.
Further, it also defines that perquisite should be resulting in nature of personal advantage. Here the furniture is provided to employee for the ease of work during work from home and is of no personal advantage to the employee. Rather its an advantage to the employer as the employee would work more efficiently.
Hence this shall not fall under the purview of Perquisite itself.
CAclubindia
