“Perquisite” is the casual emolument or benefit provided to the employee in addition to salary or wages.“Perquisite” is defined in section 17(2) of the Income Tax Act as including:

(i) House without Rent or at concessional rent.

(ii) Interest-Free Loan

(iii) Facility of sweeper, gardener, personal attendant

(iv) Car or other Automative Conveyance

(v) Amount paid by the employer in respect of an obligation which was actually payable by the assessee.

(vi) Value of any benefit/amenity granted free or at concessional rate to specified employees etc.

(vii) The value of any specified security or sweat equity shares allotted or transferred, directly or indirectly, by the employer, or former employer, free of cost or at concessional rate to the assessee.

(viii) The amount of any contribution to an approved superannuation fund by the employer in respect of the assessee, to the extent it exceeds one lakh Fifty Thousand rupees; and

(ix) the value of any other fringe benefit or amenity as may be prescribed.

An assessee is a person who is liable to pay any tax or any sum of the amount payable or has any obligation to pay tax as per Section 2(7) of the Income Tax Act,1961.
It includes:

In simple words, if you have any liability to pay income tax, then you are an assessee.

Following are the types of the assessee:

1. Normal Assess: An individual who pays tax for the total income earned during a financial year.
2. Representative Assess: A person who is responsible to pay tax for the total income/loss caused by a third party.
3. Deemed Assess: A representative of legal authorities. Like Accounts officer of Electricity office

Income Tax exemption limit for the below three categories of the individual taxpayer for the Assessment Year 2021-22 is as follows:

In simple words, any amount paid by an employer to his employees in lieu of services rendered by them is called salary. Although As per Sec 17(1) of Income Tax Act 1961, Salary Include following payments
a) Wages
b) Annuity or pension
c) Any Gratuity
d) Any fees, commission, perquisite, or profits in lieu of or in addition to any salary or wages
e) Any Advance of Salary
f) Leave Encashment
g) Employers contribution to the provident fund in excess of 12% of Salary
h) The contribution by the central government or any other employer in the previous year to the account of an employee under a pension scheme u/s 80CCD