Motor car perquisite valuation hinges on ownership, official use records, personal use, and employer-borne expenses. Valuation of perquisite in respect of motor car depends on ownership, nature of use, engine capacity, and whether running and maintenance expenses are borne by the employer or reimbursed to the employee. Where a motor car owned or hired by the employer is used wholly and exclusively for official duties, the perquisite value is nil if detailed journey records are maintained and the employer certifies official use. Where the car is used wholly for personal purposes, the perquisite is computed from actual expenses, chauffeur salary if any, depreciation or hire charges, and amounts recovered from the employee.