Tds on salary Form 12BA

1.  In terms of rule 3, rule 26A and s.192(1), yes perquisites will be required to be considered for deduction of TDS.

2.  However, s.192(1A) provides an option to the employer to deposit tax on perquisites without deducting the amount (qua perquisites) from salary.  Such tax paid itself will be a perquisite as such in the hands of employee and should be added to employees salary.  However, s.10(10CC) exempts such tax paid from total income of an employee and it is not taxable in the hands of employee if employer exercises option u/s.192(1A).