Salary definition under income tax includes wages, pension, gratuity, perquisites and specified employer contributions.

Salary for income-tax purposes includes wages, annuity or pension, gratuity, fees, commissions, perquisites and profits in lieu of salary, advances of salary, payment for unavailed leave, annual accretions or transferred balances in recognised provident funds chargeable under the Fourth Schedule, and employer contributions to employee pension schemes and specified corpus accounts.

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