Remuneration disclosure: report only cash amounts in the 'remuneration received' column; exclude non cash contributions and perquisites. Total emoluments for determining inclusion must include perquisites valued under income tax rules, but the 'Remuneration received' column in the Schedule must record only amounts actually paid in cash; contributions to provident, gratuity or superannuation funds and perquisites in kind are excluded from that cash remuneration figure.
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.
Remuneration disclosure: report only cash amounts in the "remuneration received" column; exclude non cash contributions and perquisites.
Total emoluments for determining inclusion must include perquisites valued under income tax rules, but the "Remuneration received" column in the Schedule must record only amounts actually paid in cash; contributions to provident, gratuity or superannuation funds and perquisites in kind are excluded from that cash remuneration figure.
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