Some instances of perquisites exempt from tax are given below:
Provision of medical facilities (Proviso to Sec. 17(2)): Value of medical treatment in any hospital maintained by the Government or any local authority or approved by the Chief Commissioner of Income-tax. Besides, any sum paid by the employer towards medical reimbursement other than as discussed above is exempt
Perquisites allowed outside India by the Government to a citizen of India for rendering services outside India (Sec. 10(7)).
Rent free official residence provided to a Judge of High Court or Supreme Court or an Official of Parliament, Union Minister or Leader of Opposition in Parliament.
No perquisite shall arise if interest free/concessional loans are made available for medical treatment of specified diseases in Rule 3A or where the loan is petty not exceeding in the aggregate Rs.20,000/-
No perquisite shall arise in relation to expenses on telephones including a mobile phone incurred on behalf of the employee by the employer