The value of benefit to the employee or any member of his household in the form of provision by the employer of services of a sweeper, a gardener, a watchman or a personal attendant, as per new rule 3(3) would be the actual cost to the employer, i.e., the total amount of salary paid or payable for such services.
It would, however, be reduced by the amount paid by the employee for such services in this case and also in the case of other perquisites. In view of new rules it is not worth accepting this perquisite. |
