The Income-tax (13th Amendment) Rules, 2009 was notified on 18th December 2009. It substitutes Rule 3 of the Income-tax Rules, 1962. The text of the Notification can be downloaded here.
Notification substituting Rule 3 and defining new Perquisite rules (54.8 KiB, 4,268 hits)
Update: 13.01.2010
Corrigendum to the new perquisite rules (24.7 KiB, 2,090 hits)
December 26th, 2009 at 5:49 am
When this amendment is released on 18-Dec-09, why is it being made applicable from 1st-Apr-09. Salaried Persons (who are working in gud organisations where TAX is deducted every month from Salary) will suffer most due to this since TAX deduction in remaining months will shoot-up to very high value.
January 6th, 2010 at 6:15 am
I totally agree with Nikhil. In such a case, the amendment should be made either from Dec 09 or April 2010.