Need help under salary head

Kaushal Sir thanx for for the suggestion and correction....

If my employer transfers a Smart phone to me...than in what category it will belong to?

In my opinion smart phone falls in other asset, since though it is electronic item but not related to computer.

thank you sir....but sorry for interrupting you....I followed Girish Ahuja and Ravi Gupta...Book..

where Smart phones are the part of...computers and laptops category

kaushal  sir & Hardeep Singh thanks for ur valuable opinion

Now, my all douts are completely clear

a special thanks to kaushal sir who made this that much clear

friends can any one tell me one thing actully i m planning to open a company but not sure about the income tax procedure please tell me if any one