Employee Owned car maintained by ER

Dear All,

I have a requirement as describe below:-

This all requirement is, when Employee owned car and maintained by Employer.

If Employee owns a car and is used for official purpose, then Employer pays him 72000(this amount can be reduce or increase) as per company discretion.

1) Employer pay 72000 to use Employee car.

now if EE do not sumit any bill, then EE wld get 2400 PM (|Anually 28800) as exemption standard.

72000-28800= 43200(taxable)

2) Employer pay 72000 to use Employee car.

EE sumits bill for 72000, then all amount exempted.

72000-72000=0

3) Employer pay 72000 to use Employee car.

and sumits the bill of 36000, Then

72000-36000=36000(Is taxable)

4) Employer pay 72000 to use Employee car.

and EE sumits 24000 as bill

72000-28800(standard)=43200.

Let me know, how to map this.

Regard

KKS