Perquisites ceiling and gratuity treatment clarified for director remuneration, with non taxable retirement contributions excluded from the ceiling. The amended Schedule XIII prescribes location-based ceilings on perquisites payable in addition to salary and/or commission, excludes non-taxable provident fund, superannuation or annuity contributions from the perquisites ceiling, and treats gratuity as payable over and above perquisites while limiting gratuity to a prescribed amount per completed year of service subject to an overall ceiling.