Value of fringe benefits defined as aggregate components with sectoral reductions affecting taxable valuation. Section 115WC sets the value of fringe benefits as the aggregate of: the cost at which benefits are provided to the public (less amounts paid by employees); contributions above the per employee threshold; fair market value on vesting of specified securities or sweat equity shares less employee payment; and fixed percentages of specified expense categories, with sector-specific reductions to those percentages and rules to avoid double counting where expenses are included elsewhere in section 115WB.