Perquisite valuation rules for employer-provided accommodation clarified; valuation methods and furniture additions specified and lease and hotel cases detailed. The amendment substitutes Table I in rule 3 to set methods for valuing employer provided accommodation: government provided accommodation is valued by licence fee determined by government rules less rent paid by the employee; other employers' accommodation is valued by ownership, lease or city based salary comparators reduced by rent paid by the employee; hotel accommodation is valued by comparing a salary linked amount with actual hotel charges reduced by rent. Furnished accommodation attracts an added annual furniture charge or actual hire charges, reduced by amounts paid by the employee.