Income from salary includes employment receipts and employer contributions that are taxable under the law. Section 16 defines salary to include wages, annuity or pension, gratuity, fees or commissions, perquisites, profits in lieu of salary, advances of salary, payments for unavailed leave, annual accretion and transferred balances of recognised provident funds insofar as chargeable under Schedule XI, and employer or Government contributions to pension schemes and the Agniveer Corpus Fund.
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.
Income from salary includes employment receipts and employer contributions that are taxable under the law.
Section 16 defines salary to include wages, annuity or pension, gratuity, fees or commissions, perquisites, profits in lieu of salary, advances of salary, payments for unavailed leave, annual accretion and transferred balances of recognised provident funds insofar as chargeable under Schedule XI, and employer or Government contributions to pension schemes and the Agniveer Corpus Fund.
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