For example, suppose you have received a food coupon worth Rs. First, you will calculate the value of perquisite in excess of Rs. Secondly, you will take into consideration the amount paid by you, which in our case is Rs.
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Now, the taxable value in your hands will be the net value of perquisite food coupon after deducting the amount paid by you. Thus, the net taxable value will be Rs. This amount will be added to your salary while computing your total tax, if not already included. The taxability of the free meal coupons as perquisites is governed by Section 17 2 viii of the Income Tax Act.
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Show More Table of contents. Show Table of Contents. Can prior year estimated payments be made? MassTaxConnect will not accept estimated payments for a prior year after January 15th.
Individual Tax Forms | Lansing, MI
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If you have to pay estimated taxes, payments are always due on a quarterly basis. The due dates for are:. Note: If the due date falls on a national or state holiday, Saturday or Sunday, payment postmarked by the day following that holiday or Sunday is considered on time.
You can learn more about how much is owed by an individual and view examples in the IT booklet on page nine.
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