Income From Salary Class 10 | Rent Free Accommodation (RFA)| Income Tax BCom Prog & Hons AY 2025-26

Описание: Income From Salary Class 10 | Rent Free Accommodation (RFA)| Income Tax BCom Prog & Hons AY 2025-26

📘 Welcome to MBA & M.Com Corner by Prof. Kumar Amit
In this Class 10 of Income from Salary, we cover Rent Free Accommodation (RFA) Perquisites as per the Income Tax syllabus for BCom Programme & Hons AY 2025-26.

📚 What You’ll Learn in This Lecture:
✔️ Meaning of Rent Free Accommodation (RFA) under the Income Tax Act
✔️ Perquisite valuation rules for RFA
✔️ Taxability in case of Central/State Govt. employees
✔️ Taxability in case of Non-Government employees
✔️ Calculation when accommodation is owned by employer
✔️ Calculation when accommodation is leased/rented by employer
✔️ Furnished vs. Unfurnished accommodation
✔️ Solved numerical examples for exams

📌 Useful For:
👉 B.Com Prog & Hons Sem 5 (AY 2025-26)
👉 BBA, MBA, M.Com Taxation Students
👉 CA Foundation, CS Executive, CMA aspirants

📥 Download PDF Notes (if available):
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About us:
BCom Corner is a platform specially created for those students who live in remote areas and don’t have access to fancy coaching classes. A channel which wants to bring parity in knowledge level of all. This Channel is Dedicated to 11th/12th/BBA/BCOM/BCOM (HON) Students.