Question

Which of the following is a taxable perquisite?

A Payment of membership fees to Willingdon Club by a company on behalf of the Managing Director of the company.
B Reimbursement of medical expenses incurred by Mr. Singh for himself and his family during the year — ₹10,000.
C Value of free rations given to Corporal Harnam Singh, employed in the Indian Army.
D Free conveyance facility provided to Ms. Reena for travel between her residence and office and back.
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