33D Conveyance provided for personal or private use

1[33D Conveyance provided for personal or private use.---

Where the conveyance is provided by the employer for the use of the employee partly or
exclusively for personal or private purposes, there shall be included in the employee's
income, an amount equal to 2[five per cent] 3[or 60,000, whichever is higher,] of the employee's basic salary.]


1.Subs.by S.R.O.No.200-L/2000,dt. 03-07-2000.

2.Subs,for “Seven and half percent" by S.R.O. No. 216-L/IT/2014, dt: 18-08-2014

3 Ins. by S.R.O. No. 192-L/IT/2015, dt: 30-06-2015

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