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Examples of Perq- 1. RENT FREE ACCOMMODATION 2. PROVISION OF DOMESTIC SERVANTS 3. SUPPLY OF GAS, ELECTRICITY OR WATER SUPPLIED BY EMPLOYER 4. EDUCATIONAL FACILITIES 5. LEAVE TRAVEL CONCESSION 6. MOVABLE ASSETS TRANSFER 7. MOVABLE ASSETS USE 8. MEDICAL FACILITIES 9. MOTOR CAR 10. OTHER- i) Free meals during office hours ii) Value of any gift or voucher or taken other than gifts made in cash or convertible into money on ceremonial occasion iii) Expenditure incurred on credit card or add on card including membership fee and annual fees iv) Expenditure on club other than health club or sports club or similar facilities provided uniformly to all v) Any other benefit or amenities or service or right or privilege provided by employer other than telephone or mobile phone

**PERQUISITES** Hi, Following are examples of perquisites 1 Furnished/unfurnished House without Rent or at Concessional Rent 2 Service of Sweeper , Gardener watchmen or personal attendant 3 Education facility to employee's family members 4 Supply of gas electricity or water for household purposes 5 Leave travel concession 6 Providing use of Movable asset 7 Amount paid by an employer in respect of any obligation which otherwise would have been payable by the employee 8 Interest free or concessional Loan 9 Transfer of movable asset 10 Travelling, touring accommodation 11 Medical Facility 12 Car conveyance 13 Transport facility by a transport Undertaking 14 Free food and beverage 15 Gift or gift voucher 16 Credit Card 17 Club Membership 18 Tax of employee paid by employer 19 Value of any specified security /Sweet equity share allotted or transferred to an employee or former employee 21 Employer's contribution toward superannuation fund in excess of Rs 1 Lac per year 22 Any other benefit of amenity service right or privilege

Hie Roshni, Example of Perquisites are as follows:- **Following are few perquisites which shall be taxable.** 1) Rent Free Accommodation. 2) Provision of Motor Car or any other Conveyance for personal use. 3) Provision of Free or Concessional Education Facilities. 4) Reimbursement of Medical Expenditure. 5) Expenditure on Foreign travel and stay during medical expenditure. 6) Supply of Gas, Electricity & Water. **NON TAXABLE** 1. Leave travel concession subject to conditions & only actual amount spent. 2. Comp / Laptop for official/personal use. 3. Initial fees paid for corporate membership 4. Refreshment provided during working hours in office premises. 5. Payment of annual premium on personal accident policy. 6. Subscription to periodicals and journals required for discharge of work. 7. Provision of Medical Facilities. 8. Gift not exceeding Rs. 5000 p.a. 9. Use of health club, sports facility. 10. Free telephones: fixed or mobiles. 11. Interest free / concessional loan not exceeding Rs. 20,000 (limit not applicable for medical treatment). 12. Children Education Allowance (Rs.1 00 p.m. per child — max. 2 children) & 13. Hostel Allowance (Rs. 300 p.m. per child — max. 2 children) is exempt. 14. Transport Allowance: Rs. 800 p.m.— Rs.1,600 p.m. (If handicapped) 15. Fixed Medical Allowance is taxable in the hands of employees however, Medical Facillities in a private clinic is exempt to the extent of Rs. 15,000 and in government hospitals to any extent. 16. Contribution to Medical Insurance Policy by employer is exempt to tax in the hands of employees to any extent.

Hiiii friend... **Examples of Perquisites** The following are examples of Perquisites. - Residential Accommodation - Hotel Accommodation - Use of Motor Car - Services of sweeper, Gardner, watchman, Personal assistant .... - Supply of Gas , Electric power or water - Free / concessional Educational facility - Interest free or concession loan facility - Travelling or Tour accommodation - Free food and non - alcoholic beverages - Any gift or voucher or taken - Membership fees , Annual fees for credit card - Membership of clubs - Use of movable assets - Transfer of movable assets - Any other benefit of amenity , service , right or privilege. etc.... Regards,