Transfer of movable asset

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computer kept by the employer in the residence of employee then why it should not be chargeable to tax under the head salary
Replies (4)
Laptop or computer is not a taxable perquisites
For use or direct transfer

Use of laptop is not a taxable perquisite. Taxable only when sold.

It was once a subject matter of fringe benefits.

but please elaborate. has the eployee kept in his home all for himself or you have given it to him for just using. and also if he does any office work from home on such pc/laptop


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