Decision that under the Income-tax Act, 1918, an officer who receives rent-free quarters as a perquisite of his employment or pays a limited rent for quarters is liable to pay income-tax on their bona fide annual value and not on the concessionary 10 percent of his salary to which his rental payment would be limited were the quarters not rent free.

Ministry/ Department/ Residency Finance Department
Branch Separate Revenue
From Year / Date
(YYYY-MM-DD)
1918-12
To Year / Date
(YYYY-MM-DD)
1918-12
Source Organization NA
Identifier PR_000001469741
File No./Reference No./Sheet No./Folio No. Progs., Nos. 457, December 1918
Location NA
Part No. PART C
File Size NA
Pages NA
Call Number NA
Publisher NA
Subject NA
Creator NA
Accession Number NA
Series NA
Year of Publication NA
Bundle Barcode NA
Location Code NA
File Barcode NA
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