Perquisite valuation of residential accommodation expanded to include leased or rented accommodation provided by employer. Corrigendum to Notification No. 65/2023 inserts the words 'or taken on lease or rent' into line 1 of page 6 of the Gazette notification, to be placed after 'where the accommodation is owned' and before 'by the employer and the same accommodation is', thereby modifying the textual scope of the perquisite valuation provision for residential accommodation provided by an employer to an employee.