Perquisite valuation for furnished employer provided furniture increased, altering rent free accommodation valuation and payroll deduction treatment. The amendment to Rule 3(a)(i) retains the existing allotment rule valuation for unfurnished rent free residential accommodation for Government officers and officers seconded to Government controlled bodies. Where accommodation is furnished, valuation is computed on the allotment rule basis and then increased by a prescribed proportion of the original cost of employer provided furniture or, if the furniture is hired, by the hire charges payable by the employer; this furniture valuation applies to the specified salaried categories and for payroll tax deduction purposes in the transitional year.