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of <h1>Corrigendum to Income-tax (Thirteenth Amendment) Rules, 2009: Key Changes in Rule 3 on Perquisite Valuation</h1> The corrigendum to the Income-tax (Thirteenth Amendment) Rules, 2009, specifically addresses modifications in Rule 3 concerning the valuation of perquisites. The notification corrects several references in the original Gazette Notification No. 94/2009 dated 18-12-2009. These corrections include changes in terminology from 'sub-section' to 'clause' and adjustments in wording related to vehicle use charges and credit card references. The amendments apply to various sub-rules and clauses across pages 15 to 25 of the Gazette. All other aspects of the original notification remain unchanged.
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