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What is Understanding Perquisites and Taxation about?

1. Perquisites are non-cash benefits provided by employers in addition to salary, such as rent-free housing or reimbursed expenses. They are defined and taxed differently depending on whether they can be directly attributed to employees. 2. Perquisites directly attributed to employees are taxed as part of their salary income, while those that are difficult to attribute are taxed through a separate Fringe Benefits Tax on the employer. 3. Perquisites taxed in employees

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