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Perquisites - Free Transport - (New) Rule 15(4) / (Old) Rule 3(6)

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....ed or made available by any other arrangement for the purpose of transport of passengers or goods. • Free or concessional travel • To employee or their household members • For personal/private journeys • in any conveyance owned, leased or made available by any other arrangement by such employer for the purpose of transport of passengers or g....