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deepa gupta   31 July 2021

Section of 17

what is mentioned is this section of income tax- 17(2)(iii)?

 1 Replies


Sourav (Student)     31 July 2021

Broadly, “perquisite” is defined in the section 17(2) of the Income-tax Act as including: 1) Value of rent-free or concessional rent accommodation provided by the employer. 2) Value of any benefit/amenity granted free or at concessional rate to specified employees etc

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