Salary threshold for perquisite valuation set, and gross income threshold set for medical and foreign travel expense treatment. Amendment inserts Rule 3C and Rule 3D into the Income-tax Rules, 1962 prescribing, respectively, the prescribed income under the head Salaries for valuing benefits or amenities provided free or concessional under item (c) of sub-clause (iii) of clause (2) of section 17, and the prescribed gross total income for the proviso to clause (2) of section 17 governing expenditure on medical treatment or foreign travel.