https://www.taxtmi.com/caselaws?id=5194 Commission paid to salesmen under the contract of employment can form part of "salary" for purposes of the Fourth Schedule where it represents remuneration fixed by reference to turnover rather than a mere allowance. On that basis, employer and employee provident fund contributions computed with reference to such commission remain within the recognised provident fund rules, and the employer's contribution attributable to it is deductible. The prior recognition of the fund also supports continued compliance with the Fourth Schedule until recognition is validly withdrawn in accordance with law. en-us Thu, 14 Dec 1978 00:00:00 +0530 Thu, 23 Mar 2017 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5194 Commission paid to salesmen under the contract of employment can form part of "salary" for purposes of the Fourth Schedule where it represents remuneration fixed by reference to turnover rather than a mere allowance. On that basis, employer and employee provident fund contributions computed with reference to such commission remain within the recognised provident fund rules, and the employer's contribution attributable to it is deductible. The prior recognition of the fund also supports continued compliance with the Fourth Schedule until recognition is validly withdrawn in accordance with law. Case-Laws Income Tax Thu, 14 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5194