Benefits derived from a job or a position are called perquisites and these are in addition to salary already being paid to the employee.
These may be food coupons, company car, fuel reimbursement. Some other examples of perquisites are - interest free loan, medical facility, credit card, company-sponsored accomodation.
The monetary value of these perquisites is taxable to the employee and is shown in Form 12BA.
Form 12BA carries information about perquisites, fringe benefits or amenities and profits provided in lieu of salary.
Form 12BA is given in addition to Form 16 and the value of perquisites are included in Part B of Form 16. TDS cut on perquisites can be seen on Form 16.