Perquisite to non-specified employee

Dear All,

We understand "Perquisites taxable only in the cases of specified employees" - Ex: Rent free accomodation, Free conveyance for private use, Free education facility, Holiday trips, Gas electricity 7 water etc.,

Is it implied that similar benefits given to non-specified employee is not taxable? or is it also taxable to non-specified

If taxable in the hands of non-specified employee then why is it read "Perquisites taxable only in the cases of specified employees"?

 

Replies (2)

Yes it isnt taxable in hands of non specified employee. But you get covered under specified employee if your annual salary is more than 50000 per annum. And practically in todays world you will hardly find any employee earning less than 50000 per annum.

Suppose a Chairperson of a company is provided with a car and driver - how to calculate the perquisite tax?
The Chairperson is not a paid employee - and may not receive remuneration of the order of 50k per year, or any remuneration at all. 
We do know the perquisite value for specified employee would be 1800 + 900 for cars below 1.6L and provided along with driver.
But in this case Chairperson is not a specified employee - how to calculate tax of this perquisite for the chairperson?  

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
21 August 2026
Accountant

A G International

Kolkata

B.Com

View Details
Company
19 August 2026
Chartered Accountant - Financial Consolidation & Reporting

Synergy Keystone

Mumbai

CA

View Details
Company
08 September 2026
Semi-Qualified Assitant

Subrahmanyam & Sivudu CA Firm

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 07 September 2026
CA Articles

Kothari Jain Patil & Chartered Accountants

Pune

CA Inter

View Details
Company
ARTICLESHIP 25 August 2026
CA Article's

Saini Pati Shah & Co LLP

Mumbai

CA Inter

View Details
Company
28 August 2026
Assistant Manager

NRS AND ASSOCIATES

Kozhikode

CA Inter

View Details
Company
ARTICLESHIP 26 August 2026
Article Assistant

ANIVESH CONSULTANTS LLP

Gurgaon

CA Inter

View Details
Company
ARTICLESHIP 01 September 2026
Article Assistant

SGNG & Associates

New Delhi

CA Inter

View Details