Rule 3 - Determination of room charges in the case of composite charge - Expenditure-tax Rules, 1987

Determination of room charges in the case of composite charge. 3. For the purposes of [ clause (a) of sub-section (1) ] of section 3 of the Act, in a case where a composite charge is payable in respect of residential accommodation and food, the room charges included therein shall be determined by deducting from the composite charge, the charges for food in the following manner, namely :— (i) where the composite charge includes 10 per cent of the composite charge; the charge for breakfast (ii) where the composite charge includes 25 per cent of the composite charge; the charge for breakfast and one meal (iii) where the composite charge includes 40 per cent of the composite charge. the charge for breakfast and two meals