Perquisite rules: employer deductions for employee benefits are capped relative to salary; bonuses are salary if contractual. Section 40(c)(iii)/40(a)(v) limits employer deductions for expenditures that provide benefits, amenities or perquisites to employees to a capped portion of the employee's salary as defined in rule 2(h) of Part A of the Fourth Schedule. Reimbursements and provision of utilities, domestic help and similar benefits are perquisites within that cap. Bonuses and commissions are salary when payable under contractual, statutory or binding award obligations; gratuitous or discretionary payments are perquisites. Classification of commission depends on the facts and terms of service.