Salary definition expanded to include wages, pensions, gratuities, perquisites and employer contributions under specified schemes. Definition of salary for taxation treats a wide range of employer-related payments as income under the salary head, expressly including wages, annuities and pensions, gratuities, fees and commissions, perquisites, profits in lieu of salary, advances of salary, payments for unavailed leave, applicable recognised provident fund accretions and transferred balances to the extent chargeable, and employer contributions to pension schemes and the Agniveer Corpus Fund in any tax year.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Salary definition expanded to include wages, pensions, gratuities, perquisites and employer contributions under specified schemes.
Definition of salary for taxation treats a wide range of employer-related payments as income under the salary head, expressly including wages, annuities and pensions, gratuities, fees and commissions, perquisites, profits in lieu of salary, advances of salary, payments for unavailed leave, applicable recognised provident fund accretions and transferred balances to the extent chargeable, and employer contributions to pension schemes and the Agniveer Corpus Fund in any tax year.
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