Following perquisites are fully exempt

  • Telephone provided by employer to employee
  • Transport facility by employer in transport business to his employees free of cost or concessional rate
  • Privilege pass provided by Indian Railways to employees.
  • Perquisites(and allowances) provided outside India to a Government employee for providing service outside India
  • Leave Travel Concession
  • Annual Premium paid by employer on personal accident policy on the life of employee
  • RFA provided   for High Court /Supreme Court Judge /Union Minister (CG) and Leader of Opposition  is fully exempt.
  • RFA for Employee working in Mines Site/ Dam Site / Onshore Oil  Exploration Site 
  • Food provided to Employee >50 per meal
  • Conveyance facilities to High Court and Supreme Court Judges
  • Amount spent on training of employees or amount paid for refresher management course (Boarding and Lodging also covered) 



  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.