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)
