When the employee has exercised the option, basically agreed to buy; the difference between the v 2,. Perquisite” may be defined as any casual emolument or benefit attached to an office or position in addition to salary or wages.
Normally, perquisites are taxable under the head of Salaries under. Aandele opsies esos perquisites. List of all tax free perquisites an employee can receive from the employer. Similar to how all income generating individuals and business houses are liable to pay income tax, certain fringe benefits or perquisites are attached to all.
Salary is the remuneration received by or accruing to an individual, periodically, for service rendered as a result of an express or implied. At the time of exercise – as a perquisite. In essence, these are usually.