... salary, ₹16000 p.m as D.A.(not considered for computing retirement benefit) ₹80000 bonus ₹24000 p.a educational allowance.he has got 2 children studying by near school. He is also paid a flight allowance of ₹4000 per month to meet his personal expenses while on duty. he has been provided with a rent free unfurnished flat the fair rental value which is₹2,40,000 p.a determine the taxble value of the perquisite and gross salary