of ‘salary’. It states that salary, inter alia, includes wages as well as other payments paid to employees like perquisites. Thus, perquisites paid by the employer to the employee are taxable as ‘salary’. 9. ‘Perquisite’ has been defined in Section 17(2) for clarity, and also, to include and widen its scope. Clauses (i) to (viiia) to Section 17(2) make the following taxable as ‘perquisites’:  Clause (i) - rent-free accommodation by employer.  Clause (ii) - accommodation at a concessional rate by employer.  Clause (iii) - benefit of amenity provided free of cost/at a concessional rate, in specified cases. 11 It is relevant to state here that the appellants have not challenged Rule 3(7)(i) as it existed for the period 01.04.2001 to 31.03.2004, that is, prior to the amendment vide the Income Tax (First Amendment) Rules, 2004, with effect from 01.04.2004. We are thus referring to the said Rule. Civil Appeal No. 7708 of 2014 & Ors. Page 6 of 17 Clause (iv) - sum paid by the employer