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Perquisites - Club Expenditure - Rule 3(7)(vi)

Income Tax - Salary Income - 24 - Rule 3(7)(vi): VALUATION IN RESPECT OF CLUB EXPENDITURE The perquisite in respect of club facility shall be any expenditure incurred (including the amount of annual or periodical fee) in a club by employee or any member of his household or reimbursed by the employer on that account. The amount so determined shall be reduced by the amount, recovered from the employee for such benefit Expenses incurred includes: Any expenses on club facility, which is paid or reim .....

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