Example:-X, an employee of ABC Ltd., posted at Ajmer (population: 18 Lakh), draws 3,00,000 as basic salary, 10,000 as DA (forming part of salary) and 5,000 as commission. Besides, the company provides a rent-free accommodation in Ajmer. The house is owned by the company. Fair rent of the accommodation is 50,000 p.a. Determine the taxable value of the perquisite.

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..... a rent-free accommodation in Ajmer. The house is owned by the company. Fair rent of the accommodation is 50,000 p.a. Determine the taxable value of the perquisite.
Salary - Perquisites - Accommoda .....

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