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 −





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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.