Pls help - perquisites query

Hi, Pls help me with the following queries:

 1. Can we claim HRA exemption also if we get accommodation from employer ( not owned by employer but taken on lease from third party) which is valued under perquisites in sub-rule(1) but some part of rent is paid by employee to owner of accommodation?

2. Telephone provided by an employer to an employee at his residence is exempt perquisite only if the employer is a telecom company or exempt for all employees?

3. Kindly explain motor car rent exemption allowance proviion

4. what components of salary should be taken into consideration for valuing perquisite for accommodation?

Thanks,

Replies (1)

Hi Ritika,

 

1) HRA exemption can be claimed as per Section 10(13A) if some part of rent is paid by employee and that part will be treated as rent paid by emloyee. As far as RFA is considered valuation will be as per rule 3(1).

 

2) It is exempt for all.

 

3) Perk value is determined as per Rule 3(2). Long provision so kindly check this rule.

 

4) Salary includes Basic, allowances, bonus, other monetary payments except perk, exempted allowances etc.

 

Hope this will help you

 

Regards

Anubhav Vishnoi

(8750089567)

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 19 August 2026
Chartered Accountant

apricus india

Pune

CA

View Details
Company
ARTICLESHIP 26 August 2026
CA Article Assistant/CA Drop Out/Accounts Executive

PARV & Co.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 17 August 2026
Article Assistant

Jain Ankit and Co

Gurgaon

CA Inter

View Details
Company
ARTICLESHIP 07 September 2026
Article/ Paid Assistant

Murali and Sumeet Chartered Accountant

Bengaluru

CA Foundation

View Details
Company
04 September 2026
CA inter Or ca finalist

A Jaiswal and company

Lucknow

CA Final

View Details
Company
09 September 2026
SENIOR AUDITOR & ACCOUNTS MANAGER

Anupam Parashar & Co.

Ghaziabad

CA Final

View Details
Company
28 August 2026
Assistant Manager

NRS AND ASSOCIATES

Kozhikode

CA Inter

View Details
Company
21 August 2026
Finance Manager

Resollect Technologies Pvt Ltd

Mumbai

CA

View Details