https://www.taxtmi.com/article/detailed?id=1536 Tips and service charges collected by hotels and distributed to staff constitute an advantage that falls within the inclusive definition of salary; when such amounts are routed through the employer's accounts, regularly collected or partly retained by the employer, they are assessable as salary and give rise to the employer's obligation to deduct tax at source, although bona fide belief may mitigate penal consequences while interest on the TDS shortfall remains payable. en-us Wed, 14 Dec 2011 10:39:58 +0530 Wed, 14 Dec 2011 10:39:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1536 Tips and service charges collected by hotels and distributed to staff constitute an advantage that falls within the inclusive definition of salary; when such amounts are routed through the employer's accounts, regularly collected or partly retained by the employer, they are assessable as salary and give rise to the employer's obligation to deduct tax at source, although bona fide belief may mitigate penal consequences while interest on the TDS shortfall remains payable. Articles Income Tax Wed, 14 Dec 2011 10:39:58 +0530 https://www.taxtmi.com/article/detailed?id=1536