Section - 10(10CC) (of Income Tax Act, 1961), Income-tax Act.
Section - 10(10CC) (of Income Tax Act, 1961), Income-tax Act.
Incomes not included in total income.
In the case of an employee, being an individual deriving income in the nature of a perquisite, not provided for by way of monetary payment, within the meaning of clause (2) of section 17 (of Income Tax Act, 1961), the tax on such income actually paid by his employer, at the option of the employer, on behalf of such employee, notwithstanding anything contained in section 200 (of Income Tax Act, 1961) of the Companies Act, 1956 (1 of 1956);
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