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Rule 3 - Valuation of perquisites - Income-tax Rules, 1962

Extract

  1. 65/2023 - Dated: 18-8-2023 - Income Tax - Computation of Perquisite - Value of residential accommodation provided by the employer to employee
  2. 43/2023 - Dated: 21-6-2023 - Income Tax - New Tax Regime u/s 115BAC in respect of Individuals, HUF and others as Amended By Finance Act, 2023 - Various changes made in corresponding rules for income taxable as Salary and for Depreciation in case of Business or Profession income - Introduction of FORM No. 10-IEA for exercising to option or withdrawing from the option u/s 115BAC - Income-tax (Tenth Amendment) Rules, 2023
  3. 38/2020 - Dated: 26-6-2020 - Income Tax - Income-tax (13th Amendment) Rules, 2020
  4. 94/2009 - Dated: 18-12-2009 - Income Tax - Income-Tax (Thirteenth Amendment) Rules, 2009 - Rule 3 regarding Valuation of perquisites Substituted and Rule 40F inserted
  5. 271/2007 - Dated: 7-11-2007 - Income Tax - INCOME-TAX (FOURTEENTH AMENDMENT) RULES, 2007-AMENDMENT IN RULE 3 VALUATION OF PERQUISITES
  6. 068/2005 - Dated: 28-2-2005 - Income Tax - Income-tax (Seventh Amendment) Rules, 2005
  7. 277/2004 - Dated: 3-11-2004 - Income Tax - Income-tax (Thirteenth Amendment) Rules, 2004
  8. 049/2003 - Dated: 11-3-2003 - Income Tax - Income-tax (Second Amendment) Rules, 2003
  9. 197/2002 - Dated: 1-8-2002 - Income Tax - Income-tax (19th Amendment) Rules, 2002
  10. 184/2002 - Dated: 23-7-2002 - Income Tax - Income-tax (17th Amendment), Rules, 2002
  11. 022/2002 - Dated: 4-2-2002 - Income Tax - Income-tax (Second Amendment) Rules, 2002
  1. SECURITIES CONTRACTS (REGULATION) ACT, 1956
  2. Securities and Exchange Board of India Act, 1992
  3. Income-tax Act, 1961
  4. Chapter XII-H - Income-tax Act, 1961 - Income-tax Act, 1961
  5. Section 3 - Establishment and incorporation of Board - Securities and Exchange Board of India Act, 1992
  6. Section 2 - Definitions - SECURITIES CONTRACTS (REGULATION) ACT, 1956
  7. Section 17 - Salary, perquisite and profits in lieu of salary defined - Income-tax Act, 1961
  8. Section 115BAC - Tax on income of individuals , Hindu undivided family and others - Income-tax Act, 1961
  9. Rule 40BB - Amount received by the company in respect of issue of share - Income-tax Rules, 1962
  10. Rule 3A - Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner - Income-tax Rules, 1962
  11. Rule 2B - Conditions for the purpose of section 10(5) - Income-tax Rules, 1962
  12. Rule 26A - Furnishing of particulars of income under the head Salaries - Income-tax Rules, 1962
  13. Note:- Taxation of Employee Benefits: TDS on value of accommodation provided to the employees at the rate of 15 percent of salary
  14. Manual - Perquisites - Value of Any Specified Security / Sweat Equity Shares allotted or Transferred to An Employee or Former Employee Rule 3(8)
  15. Manual - Perquisites - Residual - Any other benefit, Amenity, Service or Right - Rule 3(7)(ix)
  16. Manual - Perquisites - Sale of Moveable Assets - Rule 3(7)(viii)
  17. Manual - Perquisites - Use of Moveable Assets - Rule 3(7)(vii)
  18. Manual - Perquisites - Club Expenditure - Rule 3(7)(vi)
  19. Manual - Perquisites - Credit Cards - Rule 3(7)(v)
  20. Manual - Perquisites - Gift, Voucher or Token - Rule 3(7)(iv)
  21. Manual - Perquisites - Lunch / Refreshment etc. - Rule 3(7)(iii)
  22. Manual - Perquisites - Traveling, Touring and Accommodation other than LTC - Rule 3(7)(ii)
  23. Manual - Perquisites - Interest Free or Concessional Loans - Rule 3(7)(i)
  24. Manual - Perquisites - Free Transport - Rule 3(6)
  25. Manual - Perquisites - Education Facility - Rule 3(5)
  26. Manual - Perquisites - Supply of Gas, Electricity or Water Facility - Rule 3(4)
  27. Manual - Perquisites - Services of sweeper, gardner, watchmen or personal attendant - Rule 3(3)
  28. Manual - Perquisites - Motor Car - (Rent Free / Concessional) - Rule 3(2)
  29. Manual - Perquisites - Accommodation (Rent Free / Concessional) - Rule 3(1)
  30. Manual - Perquisites - Overview - clause (2) of Section 17

 

 

 

 

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