in by Finance (No.2) Act, 2009, with effect from 01.04.2010, Section 17(2)(vi) of the Act read: “(vi) the value of any other fringe benefit or amenity (excluding the fringe benefits chargeable to tax under Chapter XIIH) as may be prescribed”. Post the amendment, Section 17(2)(viii), in effect contains the same stipulations as erstwhile Section 17(2)(vi), with some modifications. It states: “(viii) the value of any other fringe benefit or amenity as may be prescribed.” Thus, the present Section 17(2)(viii) contains similar stipulations as erstwhile Section 17(2)(vi), reference to Chapter XIIH only being deleted. To retain uniformity, we will be referring to it as Section 17(2)(viii). 5 For short, “PLR”. 6 For short, “SBI”. 7 For short, “CBDT”. Civil Appeal No. 7708 of 2014 & Ors. Page 2 of 17benchmark instead of the actual interest rate charged by the bank from a customer on a loan. 4. Sections 15 to 17 of the Act relate to income tax chargeable on salaries.  Section 15 stipulates