sir i wanted to know if the car benefit is charged for an entire year, when it was paused for over 30days, but soon resumed thereafter? My understanding is that in case of fuel benefit a complete fuel charge is levied even if there is a gap of 3/2/1months(or beyond), so long as it is provided before and after the gap. so does this principle hold true for car benefit also??
No – the car benefit is different to the fuel benefit. If the car is not available for use for more than 30 days the benefit will be time apportioned even though the car becomes available again after that period.