Guide me in understanding this tax

Dear,

In simple terms-

1) If car is provided only for OFFICIAL purposes ONLY - nothig is taxable

2) If car is provided only for PERSONAL purposes ONLY - taxabe amount is

        ACTUAL EXPENSES + Depreciation (if car is owned by employer) or Hire charge(if employer has taken on lease)

3) if PARTLY OFFICIAL & PARTLY PERSONAL - taxable amount will be as follows-

a) If running & maintenance expenses are borne by EMPLOYER -

    For car exceeding 1600 CC -  2,400/month + 900 (for driver if provided)

     For Car upto 1600 CC - 1,800/month +900 (for driver if provided)

b) If running & maintenance expenses are borne by EMPLOYEE -

    For car exceeding 1600 CC -  900/month + 900 (for driver if provided)

     For Car upto 1600 CC - 600/month +900 (for driver if provided)

If u still have any doubts then plz share it