27)
/sdx?sf] kl/df)fLs/)f
1= ;DklQsf] x:tfGt/)f (Transfer of Assets)
;DklQsf] x:tfGt/)f u/L ul/Psf] e'QmfgLsf] xsdf x:tfGtl/t ;DklQsf] ahf/ d'Nosf]
cfwf/df kl/df)fLs/)f ug'{kb{% .
Example: Mr. A is an employee of a ABC company limited. The ABC company awarded
motorbike as the best employee award to to Mr A. The market value of motorbike is Rs.
2,00,000.
Solution: The cash market value of motorbike Rs. 2,00,000 is taxable income and should be
included in income from employment.
;DklQsf] x:tfGt/)f u/L ul/Psf] e'QmfgLsf] xsdf x:tfGtl/t ;DklQsf] ahf/ d'Nosf]
cfwf/df kl/df)fLs/)f ug'{kb{% .
Example: Mr. A is an employee of a ABC company limited. The ABC company awarded
motorbike as the best employee award to to Mr A. The market value of motorbike is Rs.
2,00,000.
Solution: The cash market value of motorbike Rs. 2,00,000 is taxable income and should be
included in income from employment.