Following perquisites are taxable for all employees
- Rent Free Accommodation provided to employee
- Accommodation at Concessional Rent provided to employee.
- Obligation of employee paid by employer (Domestic Servant paid by employee but employer reimburses the salary)
- Amount paid by employer to affect assurance on life of assessee or to effect contract of annuity (except approved funds like Recognized provident fund, Super Annuation Fund etc
- Value of any specified security or sweat equity shares given by employer or former employer free of cost or at concessional rate
- Contribution to Super Annuation fund > 1 lacs
- Value of any other benefit as may be prescribed