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Perquisites - Services of sweeper, gardner, watchmen or personal attendant - Rule 3(3) - Income Tax - Ready Reckoner - Income TaxExtract Rule 3(3) : DOMESTIC SERVANT i.e. SWEEPER, GARDENER, WATCHMAN etc. Servant Appointed by Servant s Salary paid by Value of Perquisite Taxable in the hands of Employer Employer Actual cost to the employer Specified Employee [1] Employee Employer Actual cost to the employer All Employees Valuation: Reduce the amount of perquisite by: The amount recovered from the employee for such service Note 1: See Section 17(2)(iii) Note: Domestic Servant Allowance given to an employee is always chargeable to tax fully.
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