(1) For a motor vehicle used or made available for use by any person for personal purposes, in full or in part, for any beneficiary including an employee or worker, amount shall be determined/assessed as follows for any income year pursuant to Sub-clause (1) of clause (b)
of Sub-section (1) of Section 27 of the Act:-
(a) In cases where it is provided to an employee or worker or any other person receiving remuneration
on a monthly basis, the amount to be set by zero point five percent (0.5%) of salary being drawn by him/her.
(b) In cases other than those mentioned in Clause (a), the amount to be set by One percent of the
prevailing market value of the motor vehicle per annum.
Explanation: For purposes of this Rule, “motor vehicle” means a motor, car, jeep and other motor vehicle of similar kind. (2) For a building used or made available for use by any person for personal purposes, in full or in part, for any beneficiary including an employee or worker, amount shall be determined/assessed as follows for any income year pursuant to Sub-clause (2) of Clause (b) of Sub-section (1) of Section 27 of the Act:-
(a) In cases where the person providing the building provides it to an employee or worker or any other
person receiving remuneration on a monthly basis, the amount to be set by Two percent of the salary
being drawn by him/her,
(b) In cases where the person providing the building rents it and provides it to a person other than that
mentioned in Clause (a), the amount to be set by Twenty-five percent of the amount paid for the
rent,
(c) In cases where the person providing the building  provides a building for which rent is not to be paid
to a person other than that mentioned in Clause (a), the amount to be set by Twenty-five percent of the
prevailing house rent.