Considerations for salary structuring under Tax Planning Considerations in Respect of Salary Income :
The perquisite valuation rules prescribe the method for valuing the various perquisites provided by the employer to his employees on the basis of the cost of such perquisites to the employee. Accordingly, the entire salary structuring for employees will have to be done after carefully weighing the pros and cons of paying a cash salary or allowing the benefit of perquisites in kind to the employees