rent free accomodation

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if employee goes on a vacation or due to any other reason doesn't occupy the accomodation for two months then will he be taxed for this perquisite's value for those two months?
Replies (2)
yes............
ok but if he says that in P.Y. he left the job and accomodation but 5 months later he was rehired by same employer so he occupied that accomodation again the what about those 5 months?

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