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            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.

            <h1>Compensation on termination taxable as other income, classifying employment-termination receipts under the income-from-other-sources head.</h1> Compensation or other payments payable or received in connection with termination of employment or modification of its terms are taxable as income from other sources under Section 56(2)(xi), regardless of the name of the payment, and apply to amounts due as well as amounts actually received, thereby classifying such receipts outside the salary head.

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