Valuation of perquisites: revised rules set salary-based rent valuation and expenditure-based motor car benefit measures for employees. Amendments to rule 3 restructure perquisite valuation: rent-free residential accommodation is valued by employee category-government-allotted residences by government allotment rules; specified government-controlled employees at 10% of salary with a 15% furniture-cost uplift if furnished; and other employees by a 10% salary baseline subject to fair-rent limits and discretionary adjustment. Concessional rent reduces the computed rent-free value by employee-paid rent. Motor car perquisites are the employer's running and maintenance expenditure (plus wear-and-tear if employer-owned) attributable to private use, with practical fallback rates and adjustments for chauffeurs, pooled cars, reimbursements and concessional use.