Section 3(2)(B) in Income Tax Rules, 1962

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Union of India - Subsection

Section 3(2)(B) in Income Tax Rules, 1962

(B)Where the employer or the employee claims that the motor-car is used wholly and exclusively in the performance of official duty or that the actual expenses on the running and maintenance of the motor-car owned by the employee for official purposes is more than the amounts deductible in Sl. No. 2(ii) or 3(ii) of Table II, he may claim a higher amount attributable to such official use and the value of perquisite in such a case shall be the actual amount of charges met or reimbursed by the employer as reduced by such higher amount attributable to official use of the vehicle provided that the following conditions are fulfilled :-

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Union of India - Subsection

Section 3(2)(B) in Income Tax Rules, 1962