Expenses on the stay of the patient and one attendant paid or reimbursed by employer
Expenses incurred by employer on the travelling to the foreign country of the patient and one attendant without including therein the said expenditure total
A-2. Free refreshment supplied by employer to its employees during office hours in office premises except free meals.
A-3. Free meals given at remote area or offshore installation shall be.
A-4. Free recreational facilities provided by employer to its employees.
A-5. Provision of telephones including mobile phones given by the employer to employee to facilitate the business of the employer.
A-6. Free education which is provided by employer from its own resources who is engaged in such business provided value of such benefit does not exceed 1,000 p.m. per child.
A-7. Cost of refresher course attended by employee met by employer. In case employer meets expenditure of higher education or training whether in India or abroad.
A-8. Any rent-free residential accommodation to Judges of High Court or Supreme Court.
A-9. Goods sold by an employer to his employees at concessional rate. The amount of concession given.
A- 10. Free ration received by members of armed forces.
A-11. Perquisites allowed by Govt. to its employees posted abroad.
A- 12. Rent free house given to an officer of Parliament, a Union Minister, and leader of opposition in Parliament.
A- 13. Conveyance facilities to Judges of Supreme Court and High Court.
A- 14. Free conveyance provided by employer to employees for going to or coming from place of employment.
A-15. Any amount contributed by employer towards pension or deferred annuity scheme.
A- 16. Employer’s contribution to staff group insurance scheme.
A-17. Computers, laptops given to [no transferred] an employee for official / personal use.
A-18. Transfer of a moveable asset [computer, car or electronic items] without consideration to an employee after such asset had been used by the employer for more than 10 years.
A-19. Accident insurance premium paid by employer for his own benefit. In case such premium is paid for an insurance whose benefit is to accrue to the employee, it will be taxable.
A-20. Interest free loan
In case total amount of all loans taken by an employee from his employer does not exceed ` 20,000
In case loan is taken for treatment of notifies illness [Aids, cancer, mental disorders, renal failure, hemophilia, the lessemial and no claim is received from insurance company .
In case any insurance claim is received, such amount shall be treated as loan and difference between rate of interest charged by employer and rate fixed by SBI on 1-4-20 13 shall be taxable.
In case loan is taken for any other purpose and rate of interest is equal to or higher than the rate prescribed by SBI on 1-4-2013.
A-21. Income tax on perquisites if paid by employer.
A-22. Any unauthorised use of a benefit.