Table:
| Particulars of Remuneration | Key Managerial Personnel |  |  |
| --- | --- | --- | --- |
|  | Ramakrishnan V Chief Financial Officer | Rajendra Moholkar Company Secretary | Total |
| 1. Gross salary |  |  |  |
| (a) Salary as per provisions contained in Section 17(1) of the Income-tax Act, 1961 | 72.06 | 21.66 | 93.72 |
| (b) Value of perquisites u/s 17(2) of the Income-tax Act, 1961 | 43.54 | 1.20 | 44.74 |
| (c) Profits in lieu of salary under Section 17(3) of the Income-tax Act, 1961 | - | - | - |
| 2. Stock Option | - | - | - |
| 3. Sweat Equity | - | - | - |
| 4. Commission | - | - | - |
| as % of profit | - | - | - |
| 5. Others, Allowances | 297.47 | 117.29 | 414.76 |
| Total | 413.07 | 140.15 | 553.22 |
Paragraphs:
C. Remuneration to Key Managerial Personnel other than MD / Manager / WTD
Note: For more information, please refer to the Corporate Governance Report.
Question:
What is the difference in total gross salary of the CFO and Company Secretary?
Answer: 72.06+43.54-21.66-1.2  = 92.74