Understanding Tax Implications: Are Housemaid Perks Taxable When Paid as Salary or Voucher?

Monthly, "Housemaid-servant" is a perk that is payable separately as a voucher and not included in the net payable salary. I want to know, if it is paid in salary, will it be included in income tax? If paid as a voucher only, will it also be included in income tax? In both cases, whether paying perks in salary or separately as a voucher, is it calculated in IT Form No.16?

The value of benefit to the employee or any member of his household resulting from the provision by the employer of services of a sweeper, a gardener, a watchman, or a personal attendant shall be the actual cost to the employer. The actual cost in such a case shall be the total amount of salary paid or payable by the employer or any other person on his behalf for such services as reduced by any amount paid by the employee for such services.