SEC 10(10CC) - TAX PAID BY EMPLOYER ON NON-MONETARY PERQUISITE UNDER SECTION 194 1A

EMPLOYER HAS PAID TAX UNDER SECTION 194 1A ON NON-CASH PERQUSITES VALUE DERIVED FOR PROVIDING ACCOMODATION, CONCESSIONAL LOAN & USE OF MOVABLE ASSET TO EMPLOYEE.

THE AMOUNT OF NON-CASH PERQUSITES IS ALREADY DECLARED ON FORM 16 (PART B) UNDER GROSS SALARY (ITEM 1B -VALUE OF PERQUISITES UNDER SECTION 17 (2)

QUESTION: WHETHER THE TOTAL AMOUNT OF NON-CASH PERQUSITES AMOUNT (ACCOMODATION, CONCESSIONAL LOAN & USE OF MOVABLE ASSET) CAN BE CLAIMED UNDER SECTION 10 WHILING FILING ITR & CLAIM REFUND OF TAX PAID BY EMPLOYER UNDER SECTION 194 1A (TAX REPORTED TO EMPLOYEE PAN AS PER FORM 16 PART A)