4. Valuation of Fringe Benefits 100 Any privilege, service facility provided directly or indirectly, provided by the employee either through reimbursement or otherwise. ( to his employees including former employees ) 20 Employees’ welfare 20 Sales Promotion including publicity 20 Conference 20 Provision of hospitality 20 Entertainment; Fringe benefits shall be deemed to have been provided by an employer if any expense is incurred or payment made for the following purposes: 100 Employer’s contribution to an approved Superannuation Fund; 100 Any free or concessional tickets provided by the employer for private journeys undertaken by the employees or their family members; (excluding that included in LTA/LTC) Value (in %) Description of Fringe Benefit s

5. Valuation of Fringe Benefits (contd..) 50 Scholarships 5 Tour & Travel including (Foreign Travel) 50 Gifts; and 50 Use of any other club facilities; 50 Use of health club and similar facilities; 50 Festival Celebrations; 20 Maintenance of any accommodation in the nature of guest house 20 Use of Telephone (including mobile phone, and other than expenditure on leased telephone lines; 20 Repair, running (including fuel), maintenance of motor cars and the amount of depreciation thereon; 20 Use of hotel, boarding and lodging; 20 Conveyance Value (in %) Description of Fringe Benefit s