1955 (23 of 1955), as on the 1st day of the relevant previous year in respect of loans for the same purpose advanced by it on the maximum outstanding monthly balance as reduced by the interest, if any, actually paid by him or any such member of his household. However, no value would be charged if such loans are made available for medical treatment in respect of diseases specified in Rule 3A of these Rules or where the amount of loans are petty not exceeding in the aggregate of Rs.20,000: Provided that where the benefits relates to the loans made available for medical treatment referred to above, the exemption so provided shall not apply to so much of the loan as has been reimbursed to the employee under any medical insurance scheme." 11 8. Section 17(1), provides a broad and inclusive definition 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