Perquisite valuation rule amended: omission of a proviso clause modifies the statutory treatment of taxable perquisites. The Finance Act, 2018 amends section 17 by omitting clause (v) in the proviso occurring after sub clause (viii) of clause (2); this omission takes effect from the 1st day of April, 2019 and modifies the statutory provision governing the valuation or treatment addressed by that proviso.