Perquisite valuation of government accommodation
Stub article on Perquisite valuation of government accommodation. A full encyclopedic entry is pending.
What this article will cover
A full salary-calculator article on Perquisite valuation of government accommodation will cover the income-tax valuation of rent-free and concessional accommodation provided to salaried employees under Section 17(1)(a) and (b) of the Income-tax Act, 2025 and rule 15(2) of the Income-tax Rules, 2026, covering the licence-fee basis for Central and State Government accommodation, the population-linked percentages of salary for other employers, leased and furnished accommodation, and the deputation rule, with internal links to neighbouring topics and a references section pointing to primary sources.