CBDT notifies Rule for determination of value of perquisite in respect of residential accommodation provided by employer
AUG 19, 2023 The Finance Act, 2023 brought in an amendment for the purposes of calculation of “perquisite” with regard to the value of rent-free or concessional accommodation provided to an employee, by his employer. Accordingly, CBDT has modified Rule 3 of the Income-tax Rules, 1961 to provide […]