Leased accomodation provided by employer

This query is : Resolved

TUSHARKANTPANDEYA (Querist)
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12 June 2010 If a department has provided leased accomodation to officer than it is added to the income of house owner. According to new provisions it will be added to the income of officer also. Does it not tantamount to tax the same income twice? Is it not unfair to tax same payment from to persons?

CA. BIJENDER KR. BANSAL

CA. BIJENDER KR. BANSAL (Expert)
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12 June 2010 RENT PAID TO HOUSE OWNER IS TAXABLE IN THE HAND OF HOUSE OWNER AS RENT INCOME.
RENT FREE ACCOMDATION IS PROVIDED TO OFFICER , IT IS THE PERQUISITE WHICH IS TAXABLE IN HAND OF OFFICE.
IT IS NOT UNFAIR TO TAX IT IN TWO PERSON, BECAUSE , ONE IS GETTING RENT INCOME AGAINST HIS PROPERTY, ONE IS GETTING RENT FREE ACCOMDATION FOR WHICH HE HAVE TO PAID OTHERWISE IT IS NOT PROVIDED I.E HE IS RECEIVING EXTRA BENEFIT FROM COMPANY.