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Perquisites - Traveling, Touring and Accommodation other than LTC - Rule 3(7)(ii)

Income Tax - Salary Income - 20 - Rule 3(7)(ii): VALUATION IN RESPECT OF TRAVELLING, TOURING / ACCOMMODATION Valuation of perquisite in respect of travelling, touring, accommodation and any other expenses paid/reimbursed by employer for any holiday a .....

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covered from the employee Where such facility is maintained by the employer and not available uniformly to all employees Taxable Value shall be value at which such facilities are offered by other agencies to the public as decreased by the amount reco .....

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