https://www.taxtmi.com/caselaws?id=22979 Profession tax may be deducted from arrears of salary because the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 places the liability on the employee and requires the employer to deduct and pay it from salary or wages before disbursement. The inclusive definition of salary or wage in section 2(g) enlarges the ordinary meaning, so salary paid later in a lump sum does not lose its character merely because it is arrears. Schedule I also supports computation by reference to the amount actually paid or payable for a month where remuneration is not paid monthly. en-us Mon, 30 Apr 1990 00:00:00 +0530 Tue, 15 Dec 2009 16:46:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22979 Profession tax may be deducted from arrears of salary because the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 places the liability on the employee and requires the employer to deduct and pay it from salary or wages before disbursement. The inclusive definition of salary or wage in section 2(g) enlarges the ordinary meaning, so salary paid later in a lump sum does not lose its character merely because it is arrears. Schedule I also supports computation by reference to the amount actually paid or payable for a month where remuneration is not paid monthly. Case-Laws Income Tax Mon, 30 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22979