Transportation facility

The Cab(Transport) facility provided by the Employer is  NOT a perquisite...reason is the defination which says "ANY BENEFIT DUE TO EMPLOYER EMPLOYEE RELATIONSHIP..." and Cab facility for commuting between office & residence is considered as OFFICIAL PURPOSE and as such employee is not deriving any benefit out of it...Anything to qualify for perquisite have to have an element of personal benefit to employees apart from official purpose...Hence not taxable...

Even Practically Cab facility provided by BPOs/ KPOs  is not being charged to tax in the hands of employees..(YOU CAN CONFIRM THIS THING AMOGST YOUR FRIENDS ALSO)

Thank you so much Amir..