Accommodation provided in Hotel

RFA (Special Cases) - Taxability of Perquisites


Transfer of Job

If Employee has been provided 2 houses by Employer due to  his transfer from one place to another then for first 90 days only one house will be taxable (other house exempt) .

Note :-

Both house’s taxable value will be calculated . The one having lower taxable value will be taxable . (Other will be exempt)

However later after 90 days both taxable .





RFA for High Court /Supreme Court Judge /Union Minister (CG) and Leader of Opposition 

I t is fully exempt




RFA for Employee working in Mines Site/ Dam Site / Onshore Oil  Exploration Site −





  1. Income Tax
  2. Income from Salaries

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.