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Perquisites - Overview - clause (2) of Section 17

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..... ncessional rate to SPECIFIED EMPLOYEES i.e. * Motor car Value as per Rule 3(2) * Sweeper, Gardener, Watchman etc. Value as per Rule 3(3) * Gas, Electricity & Water Value as per Rule 3(4) * Free Education Facility Value as per Rule 3(5) * Free / Concessional Fare Value as per Rule 3(6) * Leave Travel Concession subject to exemption u/s 10(5) * But medical facilities provided are taxab .....

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..... ble by the employee. vii. the amount or the aggregate of amounts of any contribution made to the account of the assessee by the employer- * (a) in a recognised provident fund; * (b) in the scheme referred u/s 80CCD(1); and * (c) an approved superannuation fund, to the extent it exceeds Rs. 7,50,000/- in a PY. viii. the value of any other fringe benefit or amenity as may be prescribed .....

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