03 January 2010
If accomodations of same size and having similar facilities in all respects been provided to different employees drawing different ranges of salaries, (assuming accomodation owned by employer) is that justifiable to add perks on percentage basis on salary what they are getting. if salary varies in the said case amount of perk differs for similar accomodation. If any provision or case law in this regard available kindly help me by stating the same to lower burden on employees.
04 January 2010
According to Section 17(2)(i), If any Accomodation Provided by employer(also owned) then percentage(15%,10%,7.5%) of salary will be added as perquisites value.
However, it is not said that if there is similar Accomodation provided with differernt salaried person then % would be different for taxable perquisites.
Therefore, According to me there is not way to avoid this thing.
Regards!!! Dinesh S. Adhikari
Querist :
Anonymous
Querist :
Anonymous
(Querist)
04 January 2010
Thank You Mr. Dinesh for your response. Our client has Medical College and Hospital. It is inevitable for employees to stay at quarters due to their nature of service. we got strong objection from employees who occupied similar quarters were deducted higher TDS just because their monthly salary is higher than others who occupied same type of quarters. could you sujjest any relief available for them with proper citation.