000			00867npc a2200145Ia 4500
008			140613s2013 xx 000 0 und d
060			_a336.2
100			_aAGARWAL, MUDIT
245			_aTaxability of tax borne by employer on perquisities provided to employees read with recent case laws
260			_c2013
300			_a92-95
520			_aSection 192(1A) of the income tax act, 1961 gives an option to the employer to pay tax on behalf of an employee without making any deduction from his income, on the income in the nature of perquisites. Section 200(1) of the comapnies act 1956 prohibits companies from paying the remuneration fre of income tax. To know more about the taxability of tax borne by the employers on prerequisites provided to mployees read with recent case laws.
773			_oP14900 _nM _921599 _011163 _tCHARTERED ACCOUNTANT
942			_2ddc _cARTCL
999			_c11896 _d11896