Residential accommodation perquisites

Govt. Employee working for a Public Sector , salary to the individual is paid by the Govt. latter reimbursed by th PSU, but instead of HRA , the PSU is giving leasing accommodation to the The question is that Accommodation is not owned by the Govt. or rent paid by the Govt. but paid by the PSU.  Whether the perqusites to be added to the Govt. employee or not?  Your reply is highly solicited.