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    <title>Corrigendum to Income-tax (Thirteenth Amendment) Rules, 2009 - Rule 3 regarding Valuation of perquisites</title>
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    <description>Corrigendum to Income-tax (Thirteenth Amendment) Rules, 2009 corrects textual references and formulations relating to valuation of perquisites, replacing certain &quot;sub-section&quot; references with &quot;clause&quot; or &quot;sub-clause&quot;, 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 &quot;credit care&quot; to &quot;credit card&quot;, with other contents remaining unchanged.</description>
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