Perquisites is a noun.
Allowance are being mentioned in section 10 wheras perquisites in section 17(2) of Income Tax Act, 1961.
part of speech
The part of speech for this particular word is a noun.
The part of speech for "answer" is a noun.
adverb
what part of speech is beneath
The part of speech for "explicit" is an adjective.
The part of speech for "twirl" is a verb.
The part of speech for "unfamiliar" is an adjective.
The part of speech of "came" is a verb.
The part of speech for "lecturer" is a noun.
The part of speech for "indefinite" is an adjective.