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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 is taxable as follows: Expenditure incurred by employer in respect .....

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or payable to a club But does not includes: Expenses incurred on health club, sports facilities, etc. provided uniformly to all classes of employees by the employer at employer s premises. Initial on .....

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