Valuation of Perquisites recevied by the employees

In case of employer being a company, FBT on motor car perquisites were paid by the Companies and in case of employer being an individual, tax on perquisites received was paid by the employees. Now that FBT is abolished is there any notification as to whether the tax on perquisites is to be paid by the employees in a case where the employer is a company? If so please tell me from when it is applicable and where can I get the notification from?