Technology · perquisite
Laptops and office equipment
Equipment provided for work use carries no perquisite value while it remains the employer's asset.
How the taxable value is determined
Use of employer-owned computers and electronic items is excluded from perquisite valuation. If ownership is transferred to you, the written-down value becomes taxable.
Regime availability
- Old regime
- Available
- New regime
- Available
Documentation to keep
Asset issue record; transfer documentation if ownership changes.
Legal basis: Rule 3(7)(vii), Income-tax Rules
Frequently asked questions
Is laptops and office equipment taxable in India?
Equipment provided for work use carries no perquisite value while it remains the employer's asset. Use of employer-owned computers and electronic items is excluded from perquisite valuation. If ownership is transferred to you, the written-down value becomes taxable.
Does the exemption apply under the new tax regime?
Under the old regime this treatment is available; under the new regime it is available. Legal basis: Rule 3(7)(vii), Income-tax Rules.
What records should I keep for laptops and office equipment?
Asset issue record; transfer documentation if ownership changes.
Related tools & guides
Reflects provisions in force for FY 2026-27; verify against the latest government publications (incometax.gov.in). Information, not tax advice.