(a) in a recognised provident fund; (b) in the scheme referred to in sub-section (1) of Section 80-CCD; and (c) in an approved superannuation fund, to the extent it exceeds seven lakh and fifty thousand rupees in a previous year; (viia) the annual accretion by way of interest, dividend or any other amount of similar nature during the previous year to the balance at the credit of the fund or scheme referred to in sub-clause (vii) to the extent it relates to the contribution referred to in the said sub-clause which is included in total income under the said sub- clause in any previous year computed in such manner as may be prescribed; and (viii) the value of any other fringe benefit or amenity as may be prescribed: xx xx xx” (emphasis supplied) 7. Rule 3(7)(i) of the Rules9 reads: “(7) In terms of provisions contained in Sub-Clause (vi) of Sub-Section (2) of Section 17,10 the following other fringe benefits or amenities are hereby prescribed and the value thereof shall be determined in