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1 What do you understand by perquisites? State provis
income Tax Act relating to those perquisites which are
in case of specified employees only.
२ Discuss the rules of valuation of perquisites under the
salary in Income Tax Act.
Ans. Meaning of Perquisites : A perquisite is defined in th
iglish Dictionary as any casual emolument, fee, or profit att
office or position in addition to the salary or wages. In simpl
at is :
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what is this. just I am not able to understand it
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