pre_text: VI. REMUNERATION OF DIRECTORS AND KEY MANAGERIAL PERSONNEL A. Remuneration to Managing Director, Whole-time Directors and / or Manager:
table: (` lakh)
table: Particulars of Remuneration Name of MD/WTD/Manager
table: Rajesh Gopinathan Chief Executive Officer and Managing Director N Ganapathy Subramaniam Chief Operating Officer and Executive Director Total Amount
table: Gross salary
table: (a) Salary as per provisions contained in Section 17(1) of the Income-tax Act, 1961 115.74 109.02 224.76
table: (b) Value of perquisites u/s 17(2) of the Income-tax Act, 1961 126.76 13.30 140.06
table: (c) Profits in lieu of salary under Section 17(3) of the Income-tax Act, 1961 - - -
table: 2. Stock Option - - -
table: 3.Sweat Equity - - -
table: 4.Commission 1,300.00 900.00 2,200.00
table: as % of profit 0.03 0.02 0.05
table: 5.Others, Allowances 60.35 138.76 199.11
table: Total (A) 1,602.85 1,161.08 2,763.93
table: Ceiling as per the Act (@ 10% of profits calculated under Section 198 of the Companies Act, 2013) 404,348.06
question: Analyse this data from a financial earnings document. What is difference between the value of Others, Allowances of the CEO and COO?