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Notification No. 94/2009/F.NO. 142/25/2009-SO (TPL), dated 18-12-2009
Inexerciseofthepowersconferredbysection295readwithsub-section(2)ofsection17oftheIncome-taxAct,(43of1961).TheCentralBoardofDirectTaxesherebymakesthe
following rules further to amend the Income-taxRules, 1962, namlely :-
1.
th
Amendment) Rules, 2009.(2)They shall be deemed to have come into force on the 1
st
day of April, 2009.
2.
““
3.
Forthepurposeofcomputingtheincomechargeableunderthehead
“
Salaries
”
,thevalueof perquisitesprovidedbytheemployerdirectlyorindirectlytotheassessee(hereinafterreferredtoasemployee)ortoanymemberofhishouseholdbyreasonofhisemploymentshallbedetermined in accordance with the following sub-rules, namely:
—
(1)Thevalueofresidentialaccommodationprovidedbytheemployerduringthepreviousyear shall be determined on the basis provided in the Table below:Sl. NO.CircumstancesWhere accommodation isUnfurnishedWhere accommodation isfurnished(1)(2)(3)(4)(1)Wheretheaccommodationis providedbytheCentralGovernmentoranyStateGovernmenttotheemployeeseitherholdingofficeorpostinconnectionwiththeaffairsoftheUnionor of such State.License fee determined bythe Central Government or any State Government inrespect of accommodation inaccordance with the rulesframed by such Governmentas reduced by the rentactually paid by theemployee.determined under column (3)and increased by 10% per annum of the cost of furniture (includingtelevision sets, radio sets,refrigerators, other household appliances, air-conditioning plant or equipment) or if suchfurniture is hired from a third party, the actual hire charges payable for the same asreduced by any charges paidor payable for he same bythe employee during the previous year.
(2)Wheretheaccommodationis providedbyanyother employer and
—
(
a
)where theaccommodation is owned bythe employer, or (
i
)15%ofsalaryincitieshavingpopulationexceeding25 lakhs as per 2001 census;(
ii
)10%ofsalaryincitieshavingpopulationexceeding10lakhsbutnotexceeding25 lakhs as per 2001 census;(
iii
)7.5%ofsalaryinother areas,in respect of the periodduring which the saidaccommodation wasoccupied by the employeeduring the previous year asreduced by the rent, if any,actually paid by theemployee.The value of perquisites asdetermined under column (3)and increased by 10% per annum of the cost of furniture (includingtelevision sets, refrigerators,other household applant or equipment or other similar appliances or gadgets) or if such furniture is hired from athird party, by the actual hirecharges payable for the sameas reduced by any charges paid or payable for the same by the employee during the previous year.(
b
)wheretheaccommodationistakenonleaseorrentbytheemployer.Actualamountofleaserental paidorpayablebytheemployeror15%ofsalarywhicheverislowerasreducedbytherent,ifany,actuallypaidbytheemployee.Thevalueofperquisiteasdeterminedundercolumn(3)andincreasedby10%per annumofthecostoffurniture(includingtelevisionsets,radiosets,refrigerators,other householdappliances,air-conditioningplantor equipmentorothersimilar appliancesorgadgets)orif suchfurnitureishiredfromathirdparty,bytheactualhirechargespayableforthesameasreducedbyanycharges paidorpayableforthesame bytheemployeeduringthe previous year.(3)Wheretheaccommodationis providedbytheemployer specifiedinserialnumber(1)or(2)inahotel(exceptwheretheemployeeis providedsuchaccommodationforaperiodnotExceedinginaggregatefifteendaysonhistransfer from one place to another) Not applicable24%ofsalarypaidorpayableforthepreviousyearortheactualchargespaidor payabletosuchhotel,whichislower,fortheperiodduringwhichsuchaccommodationisprovidedasreducedbytherent,ifany,actuallypaidor payable by the employee:
Provided
thatnothingcontainedinthissub-ruleshallapplytoanyaccommodationprovidedtoanemployeeworkingataminingsiteoranon-shoreoilexplorationsiteoraprojectexecution site, or a dam site or a power generation site or an off-shore site
—
(
i
)which, being of a temporary nature and having plinth area not exceeding 800 squarefeet, is located not less than eight kilometers away from the local limits of any municipalityor a cantonment board; or (
ii
)which is located in a remote area:
Provided further
thatwhereonaccountofhistransferfromoneplacetoanother,theemployeeisprovidedwithaccommodationatthenewplaceofpostingwhileretainingtheaccommodationattheotherplace,thevalueofperquisiteshallbedeterminedwithreferencetoonlyonesuchaccommodationwhichhasthelowervaluewithreferencetotheTableaboveforaperiodnotexceeding90daysandthereafterthevalueofperquisiteshallbechargedfor both such accommodations in accordance with the Table.
Explanation
.
—
Forthepurposesofthissub-rule,wheretheaccommodationisprovidedbytheCentralGovernmentoranyStateGovernmenttoanemployeewhoisservingondeputationwith any body or undertaking under the control of such Government,-(
i
)the employer of such an employee shall be deemed to be that body or undertakingwhere the employee is serving on deputation; and(
ii
)the value of perquisite of such an accommodation shall be the amount calculated inaccordance with Sl. No. (2)(
a
) of Table I, as if the accommodation is owned by the employer.(2)(A)Thevalueofperquisitebywayofuseofmotorcartoanemployeebyanemployershall be determined in accordance with the following Table, namely:—
Sl.No. Circumstance Where cubic capacity of engine does not exceed 1.6litersWhere cubic capacity of engine exceeds 1.6 liters(1) (2) (3) (4)
(1)Wherethemotorcarisownedorhiredbytheemployer and
—
(
a
)isusedwhollyandexclusivelyinthe performanceofhisofficialduties;(
b
)isusedexclusivelyfortheprivateorpersonal purposesoftheemployeeoranymemberofhishouseholdandtherunning No value:
Provided
thatthedocumentsspecifiedinclause(B)ofthissub-rulearemaintainedbythe employer.Actualamountof expenditureincurredbytheemployerontherunningandmaintenanceofmotorcar duringtherelevantprevious No value:
Provided
thatthedocumentsspecifiedinclause(B)ofthissub-rulearemaintainedbythe employer.Actualamountof expenditureincurredbytheemployerontherunningandmaintenanceofmotorcar duringtherelevantpreviousyearincludingremuneration,
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