(10)This rule shall come into force with effect from the 1st day of April, 2009.Explanation. - For the purposes of this rule-(i)"accommodation" includes a house, flat, farm house or part thereof, or accommodation in a hotel, motel, service apartment, guest house, caravan, mobile home, ship or other floating structure;(ii)"entertainment" includes hospitality of any kind and also, expenditure on business gifts other than free samples of the employers own product with the aim of advertising to the general public;(iii)"hotel" includes licensed accommodation in the nature of motel, service apartment or guest house;(iv)"member of household" shall include-(a)spouse(s),(b)children and their spouses,(c)parents, and(d)servants and dependants;(v)"remote area", for purposes of proviso to this sub-rule means an area that is located at least 40 kilometres away from a town having a population not exceeding 20,000 based on latest published all-India census;(vi)"salary" includes the pay, allowances, bonus or commission payable monthly or otherwise or any monetary payment, by whatever name called from one or more employers, as the case may be, but does not include the following, namely:-(a)dearness allowance or dearness pay unless it enters into the computation of superannuation or retirement benefits of the employee concerned;(b)employer's contribution to the provident fund account of the employee;(c)allowances which are exempted from payment of tax;(d)the value of perquisites specified in clause (2) of section 17 of the Income-tax Act;(e)any payment or expenditure specifically excluded under proviso to sub-clause (iii) of clause (2) or proviso to clause (2) of section 17;(f)lump-sum payments received at the time of termination of service or superannuation or voluntary retirement, like gratuity, severance pay, leave encashment, voluntary retrenchment benefits, commutation of pension and similar payments;(vii)"maximum outstanding monthly balance" means the aggregate outstanding balance for each loan as on the last day of each month.
