Perquisite has been defined as follows:
Perquisite means -
(i) Any payment made to an employee by an employer in the form of cash or in any other form excluding basic salary, festival bonus, incentive bonus, arrear salary, advance salary, leave encashment and overtime, and
(ii) Any benefit, called by whatever name, provided to an employee by an employer, whether convertible into money or not; other than contribution to a recognised provident fund, approved pension fund, approved gratuity fund and approved superannuation fund.
Provided that the provision of this clause shall not be applicable to an employer where perquisites were paid to an employee in pursuance of any Government decision published in the official Gazette to implement the recommendation of a Wage Board Constituted by the Government.
Limit of allowable perquisites has been fixed at Tk. 550,000 per employee. The value of perquisites paid/provided to an employee in excess of Tk. 550,000 in an assessment year shall be disallowed in company's assessment.
কোন মন্তব্য নেই:
একটি মন্তব্য পোস্ট করুন