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Provided
that where one or more motor-cars are owned or
hired by the employer and the employee or any member
of his household are allowed the use of such motor-car
or all or any of such motor-cars (otherwise than wholly
and exclusively in the performance of his duties),
the value of perquisite shall be the amount calculated
in respect of one car in accordance with item (1)(c)(i)
of the Table-II as if the employee had been provided
one motor-car for use partly in the performance of
his duties and partly for his private or personal
purposes and the amount calculated in respect of the
other car or cars in accordance with item (1)(b) of
the Table-II as if he had been provided with such
car or cars exclusively for his private or personal
purposes.
(B)
Where the employer or the employee claims that the
motor-car is used wholly and exclusively in the performance
of official duty or that the actual expenses on the
running and maintenance of the motor-car owned
by the employee for official purposes is more than
the amounts deductible in items 2(ii) or 3(ii) of
the above Table, he may claim a higher amount attributable
to such official use and the value of perquisite in
such a case shall be the actual amount of charges
met or reimbursed by the employer as reduced by such
higher amount attributable to official use of the
vehicle provided that the following conditions are
fulfilled:-
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the employer has maintained complete details of
journey undertaken for official purpose which
may include date of journey, destination, mileage,
and the amount of expenditure incurred thereon;
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the
employee gives a certificate that the expenditure
was incurred wholly and exclusively for the performance
of his official duty;
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the
supervising authority of the employee, wherever
applicable, gives a certificate to the effect
that the expenditure was incurred wholly and exclusively
for the performance of official duties.
Explanation
:- For the purposes of this sub-rule, the normal
wear and tear of a motor car shall be taken at 10% per
annum of the actual cost of the motor car or cars.
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The value of benefit to the employee or any member
of his household resulting from the provision by
the employer of services of a sweeper, a gardener,
a watchman or a personal attendant, shall
be the actual cost to the employer. The actual cost
in such a case shall be the total amount of salary
paid or payable by the employer or any other person
on his behalf for such services as reduced by any
amount paid by the employee for such services.
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The value of the benefit to the employee resulting
from the supply of gas, electric energy or water
for his household consumption shall be determined
as the sum equal to the amount paid on that account
by the employer to the agency supplying the gas,
electric energy or water. Where such
supply is made from resources owned by the employer,
without purchasing them from any other outside agency,
the value of perquisite would be the manufacturing
cost per unit incurred by the employer. Where the
employee is paying any amount in respect of such
services, the amount so paid shall be deducted from
the value so arrived at.
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The
value of benefit to the employee resulting from
the provision of free or concessional educational
facilities for any member of his household shall
be determined as the sum equal to the amount of
expenditure incurred by the employer in that behalf
or where the educational institution is itself maintained
and owned by the employer or where free educational
facilities for such member of employees' household
are allowed in any other educational institution
by reason of his being in employment of that employer,
the value of the perquisite to the employee shall
be determined with reference to the cost of such
education in a similar institution in or near the
locality. Where any amount is paid or recovered
from the employee on that account, the value of
benefit shall be reduced by the amount so paid or
recovered:
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Provided
that where the educational institution itself is
maintained and owned by the employer and free educational
facilities are provided to the children of the employee
or where such free educational facilities are provided
in any institution by reason of his being in employment
of that employer, nothing contained in this sub-rule
shall apply if the cost of such education or the
value of such benefit per child does not exceed
Rs.1,000/-p.m
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