Valuation of perquisites corrected: textual references and reimbursement wording clarified in tax amendment notification. Corrigendum to Income-tax (Thirteenth Amendment) Rules, 2009 corrects textual references and formulations relating to valuation of perquisites, replacing certain 'sub-section' references with 'clause' or 'sub-clause', clarifying that employer charges met or reimbursed are to be reduced by the amount attributable to official vehicle use where conditions are met, and fixing typographical errors such as 'credit care' to 'credit card', with other contents remaining unchanged.
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Provisions expressly mentioned in the judgment/order text.
Valuation of perquisites corrected: textual references and reimbursement wording clarified in tax amendment notification.
Corrigendum to Income-tax (Thirteenth Amendment) Rules, 2009 corrects textual references and formulations relating to valuation of perquisites, replacing certain "sub-section" references with "clause" or "sub-clause", clarifying that employer charges met or reimbursed are to be reduced by the amount attributable to official vehicle use where conditions are met, and fixing typographical errors such as "credit care" to "credit card", with other contents remaining unchanged.
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