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Where
the motor car is owned or hired by the employer
and - a. is used wholly and exclusively in the performance
of his official duties. b. is used exclusively for
the private or personal purposes of the employee
or any member of his household and the running and
maintenance expenses are met or reimbursed by the
employer. c. is used partly in the performance of
duties and partly for private or personal purposes
of his own or any member of his household and
(i)
the expenses on maintenance and running are met
or reimbursed by the employer.
(ii) the expenses on running and maintenance for
such private or personal use are fully met by
the assessee
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No
value provided that the documents specified in
clause (B) of this sub-rule are maintained by
the employer. Actual amount of expenditure incurred
by the employer on the running and maintenance
of motor car during the relevant previous year
including remuneration, if any, paid by the employer
to the chauffeur as increased by the amount representing
normal wear and tear of the motor car and as reduced
by any amount charged from the employee for such
use.
Rs.1200
(plus Rs.600, if chauffeur is also provided to
run the motor car)
Rs.400
(plus Rs.600, if chauffeur is provided by the
employer to run the motor car)
|
No
value provided that the documents specified in
clause (B) of this sub-rule are maintained by
the employer. Actual amount of expenditure incurred
by the employer on the running and maintenance
of motor car during the relevant previous year
including remuneration, if any, paid by the employer
to the chauffeur as increased by the amount representing
normal wear and tear of the motor car and as reduced
by any amount charged from the employee for such
use.
Rs.1600
(plus Rs.600, if chauffeur is also provided to
run the motor car)
Rs.600
(plus Rs.600, if chauffeur is provided by the
employer to run the motor car)
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Where
the employee owns a motor car but the actual running
and maintenance charges (including remuneration
of the chauffeur, if any) are met or reimbursed
to him by the employer and
(i)
such reimburse-ment is for the use of the vehicle
wholly and exclusively for official purposes.
(ii)such reimburse-ment is for the use of the
vehicle partly for official purposes and partly
for personal or private purposes of the employee
or any member of his household.
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No
value provided that the documents specified in clause
(B) of this sub-rule are maintained by the employer.
Subject
to the provisions contained in clause (B) of this
sub-rule, the actual amount of expenditure incurred
by the employer as reduced by the amount specified
in col. (1)(c)(i) above.
|
No
value provided that the documents specified in
clause (B) of this sub-rule are maintained by
the employer Subject to the provisions
ontained
in clause (B) of this sub-rule, the actual amount
of expenditure incurred by the employer as reduced
by the amount specified in col. (1)(c)(i) above.
.
|
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Where
the employee owns any other automotive conveyance
but the actual running and maintenance charges are
met or reimbursed to him by the employer and
(i) such reimbursement is for the use of the vehicle
wholly and exclusively for official purposes.
(ii) such reimbursement is for the use of the vehicle
partly for official purposes and partly for personal
or private purposes of the employee. |
No
value provided that the documents specified in clause
(B) of this sub-rule are maintained by the employer.
Subject
to the provisions contained in clause (B) of this
sub-rule, the actual amount of expenditure incurred
by the employer as reduced by an amount of Rs.
600/-.
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Not
applicable |
