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To be a specified employee a person must follow 3 rules of sec-17(2)(|||) then only it is said to be as a perquisites then ,same rule will be applied for the case of house rent allowance also ?
Answers (3)
CA Suraj Lakhotia Admin
HRA is not a perquisite but an allowance.
S sir , House rent allowance is an allowance not a perquisite..