What is 'Undue Advantage' under The Prevention of Corruption (Amendment) Act 2018? What are the provisions regarding offer of bribes by commercial organizations?

Definition of 'Undue Advantage': The Amendment Act provides that any public servant who accepts or attempts to accept from any person, any 'undue advantage', either for himself or for any other person, in lieu of performance of a public duty, shall be punishable with imprisonment for a minimum term of 3 (three) years and maximum of 7 (seven) years. The Amendment Act has defined 'undue advantage' to mean any gratification other than legal remuneration that a public servant is permitted to receive. Fur 'gratification' is not limited to pecuniary gratifications or to gratifications estimable in money. By virtue of such an expansive definition, even non-monetary considerations such as a better posting, post-retirement benefits, gifts and favors not estimable in money can also be covered under the ambit of undue advantage. Offering of bribes by commercial organizations: The Amendment Act has defined 'commercial organization' to mean not just a company or partnership incorporated in India and carrying on business in India or outside India, but also a body or partnership incorporated or formed outside India but carrying on business in India. Section 9 of the PC Act has been substituted by the Amendment Act to provide for a specific provision for offences committed by commercial organizations and persons associated with it. It provides that if a commercial organization commits any of the offences listed out in the PC Act with the intention to obtain or retain business or obtain or retain an advantage in the conduct of its business, then such commercial organization shall be punishable with fine, quantum of which is not prescribed in the Amendment Act. The Amendment Act mandates the Central Government to formulate and prescribe guidelines to prevent persons associated with commercial organizations from bribing any public servant.