Perk calculation

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, How to calculate 50% perks paid by the employer in FORM NO 12BA? Please give some example
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THis is the first time I’m attempting this, but I’m sure it’s an expense to the firm. Here’s is the format

perk expenses-any amount recoverable amounts from employees= total perks carried forward.

https://www.incometaxindia.gov.in/forms/income-tax%20rules/103120000000007839.pdf

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