In case employer is spending money to provide these amenities to the employee the valuation of this perk shall be made as under :
Where these facilities are provided to all the employees. Find out the amount spend by the employer to provide these facilities to its employees and deduct any amount recovered from the employee and balance, if any, shall be taxable value of the perk.
Where these facilities are not provided to all the employees. In case employer has provided these facilities only to the selected few then find out the value at which these facilities are offered by other agencies to the general public and deduct any amount recovered from the employee and the balance amount, if any, shall be the taxable value of this perk.