Value of perquisites in itr 2018-19

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Kapil Sinha

assistant

51 Points Joined May 2016

1)Kindly advise whether the Govt contibution in NPS ( U/s CCD-2) is covered under "Value of perquisites" to fill in ITR column B1 in Ay 2018-19.

2)And the Child Education reimbursement as provided by many Govt institute will also covered the Value of perquisites

Thanks

Replies (3)

Ravi SADhiyan

Practice

4510 Points Joined July 2017

Originally posted by : Kapil Sinha
	1)Kindly advise whether the Govt contibution in NPS ( U/s CCD-2) is covered under "Value of perquisites" to fill in ITR column B1 in Ay 2018-19. 2)And the Child Education reimbursement as provided by many Govt institute will also covered the Value of perquisites Thanks

1st Query Cover under Sec 80 CCD

2nd Query Cover unde Perquisities

Srinivasa Ganesh

Article Assistant

456 Points Joined December 2014

1) Govt contribution is covered under row salary excluding allowance ,perquisites and profit in lieu of salary.

2) As per perquisite definition reimbursement of child education treated as perquisite.

Kapil Sinha

assistant

51 Points Joined May 2016

"1st Query"---In the salary details of received salary ( As per form 16) the Govt contribution of NPS is calculated/added before any deduction and has to show in any calumn of ITR 1 in (B-i,ii,iii. row ) as a salary received. Hence my question is whether the Govt contibution in NPS ( U/s CCD-2) is covered under "Value of perquisites" to fill in ITR column B1 in Ay 2018-19.