A company pays a training institute directly for a course that its employees must complete for their work. No cash is paid to the employees and they receive no personal benefit. How is the payment…

Training required for the employer’s work meets the employer’s own business need; it does not discharge an obligation of the employee under section 17(1)(f) of the Income-tax Act, 2025 or give the employee a personal benefit or amenity. No perquisite therefore arises. The rule for directors and specified employees in section 17(1)(c) applies only to a benefit or amenity, which this is not.