Similarly, travel benefit (other than by an airline or railway) to any employee or family members for personal or private journey free of cost or at concessional fare, has also been omitted. The value of travelling, touring, accommodation and any other expenses paid for or borne or reimbursed by the employer for any holiday availed of by the employee or any member of his household (other than concession as per Rule 2B) would also be exempt as a perquisite. |
