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The value of perquisite arising out of the above would be 24% of salary or the actual charges paid or payable to the hotel, whichever is lower. The above would be reduced by any rent actually paid by the employee. It may be noted that no perquisite would arise, if the employee is provided such accommodation on transfer from one place to another for a period of 15 days or less.

An employee, who is provided with accommodation at the new place of posting while retaining the accommodation at the other place, on account of his transfer from one place to another, the value of perquisite shall be determined with reference to only one such accommodation which has the lower value with reference to the Table above for a period not exceeding 90 days and thereafter the value of perquisite shall be charged for both such accommodations in accordance with the above Table.

Use of Motor Car

S. No.CircumstancesEngine Capacity upto 1600 ccEngine Capacity above 1600 cc
1Where the motor car is owned or hired by the employer
1 (a)The motor car used wholly and exclusively in the performance of his official. duties;NilNil
1 (b)The motor car is used exclusively for the private or personal purposes of the employee or any member of his household and the running and maintenance expenses are met or reimbursed by the employer.Actual amount of expenditure incurred by the employer on the running and maintenance of motor car including remuneration paid by the employer to the chauffeur and increased by the amount representing normal wear and tear of the motor car less any amount charged from the employee for such use.
1 (c)The motor car is used partly in the performance of duties and partly for private or personal purposes of the employee or any member of his household and
(i) the expenses on maintenance and running are met or reimbursed by the employerRs. 1,800 (plus Rs. 900, if chauffeur is also provided to run the motor car)Rs. 2,400 (plus Rs. 900, if chauffeur is also provided to run the motor car)
(ii) the expenses on running and maintenance for such private or personal use are fully met by the assessee.Rs. 600 (plus Rs. 900, if chauffeur is also provided by the employer to run the motor car)Rs. 900 (plus Rs. 900, if chauffeur is also provided to run the motor car)
2Where the employee owns the vehicle and the actual running and maintenance charges including remuneration of the chauffeur are met or reimbursed to him by the employer
2 (i)The reimbursement is for the use of the vehicle wholly and exclusively for official purposesNil
Provided that the documents specified in clause (B) of this sub-rule are maintained by the employer.
Nil
Provided that the documents specified in clause (B) of this sub-rule are maintained by the employer.
2 (ii)The reimbursement is for the use of the vehicle partly for official purposes and partly for personal or private purposes of the employee or any member of his household.Subject to the provisions of clause (B) of this sub-rule, actual expenditure incurred by the employer as reduced by the amount specified in Sl.No.(1)(c)(i) above.Subject to the provisions of clause (B) of this sub-rule, actual expenditure incurred by the employer as reduced by the amount specified in Sl.No.(1)(c)(i) above.
3Where the employee owns any other automotive conveyance but the actual running and maintenance charges are met or reimbursed to him by the employer
such reimbursement is for the use of the vehicle wholly and exclusively for official purposes;Nil
Provided that the documents specified in clause (B) of this sub-rule are maintained by the employer.
Not Applicable
such reimbursement is for the use of vehicle partly for official purposes and partly for personal or private purposes of the employee.Subject to the provisions of clause (B) of this sub-rule, the actual amount of expenditure incurred by the employer as reduced by the amount of Rs. 900.Not Applicable

Provided that where one or more motor-cars are owned or hired by the employer and the employee or any member of his household are allowed the use of such motor-cars (otherwise than wholly and exclusively in the performance of his duties), the value of perquisite shall be the amount calculated in respect of one car in accordance with Sl. No. (1)(c)(i) of the above Table as if the employee had been provided one motor-car for use partly in the performance of his duties and partly for his private or personal purposes and the amount calculated in respect of the other car or cars in accordance with Sl. No. (1)(b) of above Table as if he had been provided with such car or cars exclusively for his private or personal purposes.

(B) Where the employer or the employee claims that the motor-car is used wholly and exclusively in the performance of official duty or that the actual expenses on the running and maintenance of the motor-car owned by the employee for official purposes is more than the amounts deductible in Sl. No. 2(ii) or 3(iii) of above Table, he may claim a higher amount attributable to such official use and the value of perquisite in such a case shall be the actual amount of charges met or reimbursed by the employer as reduced by such higher amount attributable to official use of the vehicle provided that the following conditions are fulfilled:-
(a) the employer has maintained complete details of journey undertaken for official purpose which may include date of journey, destination, mileage, and the amount of expenditure incurred thereon;
(b) the employer gives a certificate to the effect that the expenditure was incurred wholly and exclusively for the performance of official duties.

Explanation – For the purposes of valuation, the normal wear and tear of a motor-car shall be taken at 10% per annum of the actual cost of the motor-car or cars.

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