33B. Rent free accommodation

1[33B. Rent free accommodation.---

(1) Where the employee is provided with rent free accommodation, the rental value of the
        accommodation  or  twenty  five  per  cent  of  the  basic  salary  of  the  employee,
        whichever is less, shall be included in his income.

(2) Where the accommodation is provided to the employee at a concessional rate, the
            difference between the rent actually paid by him and the amount determined to be
            includable in an employee’s salary under sub-rules (1) shall be added to his income.


1.Rule 33B Ins.by S.R.O. No 185--L/97,dt.04-08-1997.Subsequently Subs. by S.R.O. No 141-L/98,dt.02-07-1998.

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