Monetary/non-Monetary Perquisite

Hi - have a question - is Immigration assistance Monetary/non-Monetary Perquisite
 

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Non-monetary perquisite forms part of the salary as per Section 17(1)(iv). Such non-monetary perquisite will be taxable in the hands of the employee as income under the head salaries and it will be an allowable business expenditure in the hands of the employer....

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