Salary and allowance-Valuation of perquisites of free boarding and lodging-Determination of value-Instruction regarding

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..... lowance-Valuation of perquisites of free boarding and lodging-Determination of value-Instruction regarding Circular No. 311 Dated 24/8/1981 To All Commissioners of Income-tax. .....

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..... f perquisites. The provisions of rule 3(a)(iii) would apply for valuation of rent-free residential accommodation provided by an employer to an employee. The valuation of perquisites in the form of fre .....

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