Tax on self lease accomodation

A person is getting benefit of Self Lease wherin he has rented his own accomodation to the employer and the employer pays rent on behalf of the employee and the employee resides in this house.

What is the tax treatment in this case:-

1. Would this be considered as a perquisite?

2. Would the amount paid as Rent be considered as HRA?

3. Would the amount received as Rent be taxable under head Salary or House Property?