Section 17(2) deals perquisite for the purpose of computation of income under the head "Salaries". Under this Section 17(2)(ii) exempt the valuation of perquisites in case of unfurnished accommodation provided by Central or any State Government. The question arises whether autonomous bodies fully funded by the Central Government under the various ministries which are registered under the Societies Act 1860 are to be treated as Central Government for this purpose. These autonomous bodies provide their own quarters to employees and recover standard Licensee Fee or provide lease accommodation facilities where quarters are not available on recovery of Licensee Fee. Whether such facilities extended by these Government Funded Societies are to be treated as Central Government for the purpose of computation of perquites for tax recovery by such employers.
