Perquisites are Benefits  given by Employer to Employee

These perquisites are of 2 types


1.Monetary Perquisites 

(These are in form of Reimbursements,employee first incurs the expenses and then claim it from Company(


2.Non Monetary Perqisites

(These are facilty or benefit given by company to employee)



Important Points while Calculating TDS

  • For Allowances,we used to put Amt Received,Exempt ,Taxable.But for Perquisites,we just put Amt Received and taxable (Exempt not to be put)
  • Also for Non Monetary Perquisites,Amount received will be 0 as we have not received any amount.






  1. Tax Practical
  2. Practical Payroll (TDS Salary,PF,ESI)

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 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.