help

QUES.1 

   Dr. Ram live in rented house paying rent @ Rs. 3000 p.m. he has sub let !/3 portion of house on a rent of Rs. 1500 per month to shyam.

shyam has undertaken the liablity o paying municipal axes of Rs. 5400 on the whole house and also current repairs of whole house amounting to Rs. 6000.

what will be treatment in Income from other sources??????

QUES 2

If employer gives a concessional loan of Rs. 50000 to his employee and SBI charge on such type of loan @ 12%.

Is the value of benefit calculated on 50000 OR 50000-20000  ??????