Tds on perquisites

there are perquisites that are totally exempt from tax, perquisites that are taxable only in case of specified employees & taxable perquiisutes for all the assesses.

So the perquisite provided by the employer will have judged if it taxable or not. Accordingly the value of the taxable perquisite will be determined & that will get added to your salary income & TDS will be made acordingly.

Please go through Rule 3 of the I-T Rules for better understanding.