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[Cites 0, Cited by 0] [Section 17(1)] [Section 17] [Entire Act]

Union of India - Subsection

Section 17(1)(c) in The Income Tax Act, 2025

(c)the value of any benefit or amenity granted or provided free of cost or at concessional rate in the following cases:—
(i)by a company to an employee, who is a director thereof or who has a substantial interest in the company;
(ii)by any employer (including a company) to an employee [other than employee referred in sub-clause (i)] whose income under the head "Salaries" by way of monetary payment (from one or more employers) exceeds such amount as may be prescribed;