Section 3(7)(b) in Income Tax Rules, 1962

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Union of India - Subsection

Section 3(7)(b) in Income Tax Rules, 1962

(b)the employer gives a certificate for such expenditure to the effect that the same was incurred wholly and exclusively for the performance of official duties.

(vi)

(A)The value of benefit to the employee resulting from the payment or reimbursement by the employer of any expenditure incurred (including the amount of annual or periodical fee) in a club by him or by a member of his household shall be determined to be the actual amount of expenditure incurred or reimbursed by such employer on that account. The amount so determined shall be reduced by the amount, if any paid or recovered from the employee for such benefit or amenity:

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Union of India - Subsection

Section 3(7)(b) in Income Tax Rules, 1962