"The term 'personal attendant' should not be confused with 'personal assistant.' The dictionary meaning of the word 'attendant' as a noun is one who owes a duty or service to another, or in some sort depends upon him. One who follows and waits upon another (Black's law Dictionary). In conjunction with the adjective 'personal,' the term 'personal attendant' in the present context can refer only to a servant who attends to the personal needs of the employee, as opposed to official needs. A 'personal attendant' should also not be confused with a 'helper' as contemplated in rule 2BB(1)(d). There, the 'helper' is one who assists the employee in the performance of his duties. On the contrary, a personal attendant will have no official chores, and his duty is restricted to 'attending' on the employee and looking after his domestic chores, like supervising the work of other domestic staff, attending to bank work, escorting children of employee to school, etc."
('New Rules Governing Taxation of Perquisites,' p. 47 Taxmann)