Inclusion of pension as salary requires tax deductors to issue Form 16 when tax is deducted at source. Pension payments are treated as salary under the Income-tax Act, and when tax is deducted at source from pensions the deductor is required to issue the tax deduction certificate in Form No. 16. This obligation does not depend on an employer-employee relationship and Form No. 16 cannot be denied merely because the deductor is unaware of the payee's other income.