Microlesson · 5-min read

Other Perquisites (Telephone, Servant, Utilities)

## Other Perquisites — Quick Reference

### Fully Exempt Perquisites

Telephone / Mobile bill paid or reimbursed by employer (whether for personal or office use)
Scholarship to employee's children given by employer

### Fully Taxable Perquisites

Taxable Value = Amount paid / reimbursed by employer

Worked example

### Example 1

Example: Employer reimburses Mr. K's monthly electricity bill of ₹ 3,000 and pays his domestic servant ₹ 8,000 p.m.

Taxable perquisite p.a. = (3,000 + 8,000) × 12 = ₹ 1,32,000

Taxing telephone reimbursement — it is fully exempt regardless of personal/official use.
Treating scholarship to employee himself the same as scholarship to children — only scholarship to children is exempt as perquisite.

Reference:

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