Perquisite
(1)
For the purposes of this Part, “perquisite” includes— (a) the value of rent-free accommodation provided to the assessee by his employer computed in such manner, as prescribed;
(b)
the value of any accommodation provided to the assessee by his employer at a concessional rate which is in excess of rent recoverable from, or payable by, the assessee, computed in such manner, as prescribed;
(c)
the value of any benefit or amenity granted or provided free of cost or at concessional rate in the following cases:— (i) by a company to an employee, who is a director thereof or who has a substantial interest in the company;
(ii)
by any employer (including a company) to an employee whose income under the head “Salaries” by way of monetary payment (from one or more employers) exceeds such amount as prescribed;
(d)
the value of any specified security or sweat equity shares allotted or transferred, directly or indirectly, by the current employer, or former employer, free of cost or at concessional rate to the assessee;
(e)
the value of any other benefit or amenity, as prescribed;
(f)