Profits in lieu of salary.
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.... employment; or (ii) modification of the terms and conditions relating thereto; (b) any amount due to or received, whether in lump-sum or otherwise, by any assessee from any person- (i) before his joining any employment with that person; or (ii) after cessation of his employment with that person; (c) any payment due to or received by an assessee- ....
TaxTMI