ase accommodat 17(2) Rule 3(1) as amended by notification No. 94/2009 dated 18-12-2009) Accommodation at Concessional Rent means that employer has given a house to his emplo for which he is charging a part of the rent or employee is paying a part of the rent and thus ca is enjoying a perquisite the valuation of which shall be made as under First of all calculate the value of the house as if accommodation provided by the employer, totally free, i.e. employer has not charged any rent for the accommodation provided to the extuplayer After calculating value of rent free accommodation, deduct the amount of rent charged by employer from the employer for that accommodation After deducting the amount of rent paid by employee, the balancing amount if it is ponte figure) if any, shall be treated as value of concessional accommodation. Value of rent free accommodation (calculated as above) (Presuming the accommodation is totally free) Less : Rent paid by employee or charged by employer Value of Concessional accommodation S Note. Tycase the balance amount is negative, then the value of concessional accommodation shall be nil YLLUSTRATION 22 From the particulars given below compute his gross salary 1. Salary 2. Bonus 3. Free gas, electricity, water etc. (actual bills paid by company) 4. Furnished Nat provided to the employee at Kanpur (Population above 25 lakhs) for which actual rent paid by the company 5. The employee pays ? 1,000 p.m. as rent to the company 6. Furniture at cost (including television, fridge and air-conditioner 1.48.000 12.000 6.000 78.000 so