Gardener/ watchman / sweeper

Dear Sanchitt,

Following are the perquisites which are taxable in the hands of Specified Employees only:

1. Sweeper, gardener or watchman provided by the employer
2. Free Supply of Gas, Electricity or Water
3. Free Education

In case of all the three perquisites if the services are engaged by the employee consequent to which though the liability for payment of such services falls on the employee but the payment is made by the employer, then such perquisite would be taxable in the hands of all employees irrespective of it being a specified or a non-specified employee.

If there is relationship of employer and employee,then it is treated is salary head income