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The video tutorial discusses the calculation of the taxable value of a rent-free house provided to an employee based on their salary components. It mentions that the value of the house should be either 15% of the salary or the actual rent paid by the employer. Using an example of an employee in Delhi with specific salary components, it showcases how to calculate the taxable value of the rent-free house. The key points include considering the basic salary, bonuses, and other elements to arrive at the taxable value.