Accommodation and House rent allowance

[Hasaan]

Assalam-o-alaikum...

wish u all a very good day.

i want to ask that what is the treatment of
<b>1,</b><i>accommodation</i> given by the employer to the employee
<b>2,</b><i>house rent allowance</i> given by the employer to the employee.

plz specify references from the ordinance or rules or what ever source you use so that it gets more clearer.

appreciate ur contribution in this regard in advance.
swift reply is required

[LapTop]

<b>Valuation of Accommodation.</b>
The value of accommodation provided by an employer to the employee shall be taken equal to the amount that would have been paid by the employer in case such accommodation was not provided.
Provided that the value taken for this purpose shall, in any case, not be less than forty five percent of the minimum of the time scale of the basic salary or the basic salary where there is no time scale.

<b>House Rent Allowance.</b>
House rent allowance is totally chargeable to Tax.

[Hasaan]

what about the 30% that starts with "provided" in the second para of Rule-4 of Income Tax rules

[LapTop]

(Provided further that where <u><b><i>House Rent Allowance is admissible @ 30%</i></b></u>, the value taken for the purpose of this rule shall be an amount not less than 30% of minimum of the time scale of basic salary or the basic salary where there is no time scale.)
meaning of this Para is, where employer bound to pay House rent allowance not exceeding 30% (Some cases) , yani jahan employer paband hay k House rent allowance 30% say zayada nahi ada kary ga, agar employer 30% say zayada House rent employee ko day ga to ye 30% say zayada amount us ka inadmissible expense ho jaye ga, aysi sorat may agar employer Accomodation dayta hay to us ki value bhi wo 30% hi add kary ga employee ki Taxable salary may,,, ye 30% minimum of basic Time, scale ho ga or jahan time scale na ho to 30% of basic salary,
Umeed hay ab clear ho gya ho ga.