Treatment of perquisites after abolishing FBT

Would you want it for the examination POV or in the actual tax computation?

In the general exam POV, perquisite valuation u/s 17(2) will not be asked.

For the actual tax calculation, as FBT is abolished the perquisite value is included in the assesse's computation of income.

Mathews,Thank you 

 Rule 3 of the act (Perquisite valuation) covers the example i cited. I just want to confirm if we can go with the same.Else any recent circular/notification has been issued.

I have got this issue at work.