Perquisites - Overview - clause (2) of Section 17

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..... ional rate to SPECIFIED EMPLOYEES i.e. Motor car Value as per Rule 3(2) Sweeper, Gardener, Watchman etc. Value as per Rule 3(3) Gas, Electricity Water Value as per Rule 3(4) Free Education Facility Value as per Rule 3(5) Free / Concessional Fare Value as per Rule 3(6) Leave Travel Concession subject to exemption u/s 10(5) But medical facilities provided are taxable as per proviso to Clause (2) of .....

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..... amounts of any contribution made to the account of the assessee by the employer- (a) in a recognised provident fund; (b) in the scheme referred u/s 80CCD(1); and (c) an approved superannuation fund, to the extent it exceeds Rs. 7,50,000/- in a PY. viii. the value of any other fringe benefit or amenity as may be prescribed Concessional or Interest free Loan As per Rule: 3(7)(i) Travelling, touring .....

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