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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /India /4. Withholding on benefits-in-kind / 4.2 Exempted perquisites

4.2 Exempted perquisites

India

Perquisites which are exclusively used during the employment are exempt, such as:

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3.1 Employee stock options

3.7 Pregnancy and parental leave

9.3 Emiratisation

9.1.4 Expats and labour quotas

2.2.5 Québec health services fund

8.2 Late payment surcharges and penalty imposed by China Social Security Bureau and Housing Fund Centre

2.1.2 Allowable deductions

2.2.3 National Housing Trust (NHT)

2.1.2 Calculating income tax withholding

1.2.1 PAYE income tax and health surcharge filings

5.3 Foreign employers

1.4 Fringe benefits tax

Return of employees (ROE)

2.2.2 Housing fund contributions

2.2.2 National Hospital Insurance Fund (NHIF)

9.1 Work permits

2.1.6 Record keeping

2.2.3 Employer housing contribution (INFONAVIT)

6.2 Double tax relief

2.2.2 National Savings Fund (NSF)

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