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ஒரு பணியாளருக்கு முதலாளி வழங்கிய குடியிருப்பு தங்குமிடத்தைப் பொறுத்தமட்டில் "தேவையான" மதிப்பை நிர்ணயிப்பதற்கான விதியை அறிவித்தது மத்திய நேரடி வரிகள் வாரியம் (Central Board of Direct Taxes (CBDT) notifies Rule for determination of value of "perquisite" in respect of residential accommodation provided by employer to an employee, CBDT Press Release, Dated: 19-08-2023)...



>>> ஒரு பணியாளருக்கு முதலாளி வழங்கிய குடியிருப்பு தங்குமிடத்தைப் பொறுத்தமட்டில் "தேவையான" மதிப்பை நிர்ணயிப்பதற்கான விதியை அறிவித்தது மத்திய நேரடி வரிகள் வாரியம் (CBDT notifies Rule for determination of value of "perquisite" in respect of residential accommodation provided by employer to an employee)...


Notification No. 65/2023 dated 18th August, 2023 has been published and is available at egazette.nic.in






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Ministry of Finance

azadi ka amrit mahotsav

CBDT notifies Rule for determination of value of perquisite in respect of residential accommodation provided by employer

Posted On: 19 AUG 2023 8:44PM by PIB Delhi

The Finance Act, 2023 brought in an amendment for the purposes of calculation of “perquisite” with regard to the value of rent-free or concessional accommodation provided to an employee, by his employer. Accordingly, CBDT has modified Rule 3 of the Income-tax Rules, 1961 to provide for the same.


The categorisation and the limits of cities and population have now been based on the 2011 census as against the 2001 census earlier. The revised limits of population are 40 lakh in place of 25 lakh and 15 lakh in place of 10 lakh. The earlier perquisite rates of 15%, 10% and 7.5% of the salary have now been reduced to 10%, 7.5% and 5% of the salary respectively in the amended Rule. This is summarised as under:


Previous Categorisation and Rates

New Categorisation and Rates

Population

Perquisite Rate

Population

Perquisite Rate

More than 25 lakh

15%

More than 40 lakh

10%

Between 10 lakh and 25 lakh

10%

Between 15 lakh and 40 lakh

7.5%

Less than 10 lakh

7.5%

Less than 15 lakh

5%

The Rule has also been further rationalised so as to compute a fair tax implication of the same accommodation being occupied by an employee for more than one previous year.


Notification No. 65/2023 dated 18th August, 2023 has been published and is available at https://egazette.nic.in.


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