Membership fees to icai

Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com )   (3468 Points)

18 June 2014  

Friends

There is an employee in a company who is a CA. The company reimbursed the employee CA his annual membership fees paid to ICAI on production of receipt.

Is it chargeable to tax in the hands of employee as a perquisite.

Regards,