Computation of Perquisite - Value of residential accommodation provided by the employer to employee - words inserted “or taken on lease or rent”- Corrigendum Notification No. 65/2023 dated 18th August, 2023 - 72/2023 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 72/2023 CORRIGENDUM New Delhi, the 29th August, 2023 (INCOME-TAX) G.S.R. 636(E). In the notification of the Government of India, Ministry of Finance, Department of Revenue (Central Board of Direct Taxes) No. 65/2023 dated 18th August, 2023, published vide No. G.S.R. 615(E), dated 18.08.2023 in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), (i) In line 1 of page 6 of the Gazette Notification G.S.R. No. 615 (E) dated 18.08.2023, after the words Provided also that where the accommodation is owned and before the words by the employer and the same accommodation is , the words or taken on lease or rent shall be inserted. [F. No.370142/21/2023-TPL Part(1)] AMRIT PRITOM CHETIA, Under Secy.