TDS treatment of gift/ benefit received by employee from employer

What would be the TDS treatment of non-monetary benefit / perquisite received by employee from employee? Whether to deduct TDS under 194R or 192 as 56(2)(x) states that benefit allowed as per the agreement will be taxable under salary and if it is not as per agreement then it will fall under other sources so should we apply 194R or stick with 192?