Perquisite value for conveyance re-imbursement for Residence

This query is : Resolved

CA. Surinder Chugh (Querist)
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25 February 2010 Dear Sir,

We have provided conveyance reimbursement facility to few of the employees. In such facility reimbursement is made for distance covered from residence-office-residence on per km basis. Driver salary is also reimbursed to few of the employees. In this regard following are the queries:
a. Whether travel from residence-office-residence is official purpose or personal.
b. If this is personal purpose, then whether perquisite should be taxable on the basis of monthly limits as prescribed under rules or on the basis of actual amount of reimbursement.