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 for an obligation.  Clause (v) – sum payable by the employer through a fund (barring specified exceptions) to effect an assurance on the life of the assessee or to effect a contract for annuity.  Clause (vi) – specified security or sweat equity shares allotted/transferred by employer at concessional rate/free of cost.  Clause (vii) – specified amounts contributed to assessees’ account by employer such as provident fund, superannuation fund etc.  Clause (viia) – annual accretion by way of interest, dividend or other similar amounts with respect to clause (vii). 10. After specifically stipulating what is included and taxed as ‘perquisite’, clause (viii) to Section 17(2), as a residuary clause, deliberately and intentionally leaves it to the rule-making authority to tax ‘any other fringe