Income-tax Act, 1961
Section - 17 - “Salaryâ€, “perquisite†and “profits in lieu of salary†defined
"Salary", "perquisite" and "profits in lieu of salary" defined.17. For the purposes of sections 15 and 16 and of this section,- (1) "salary" includes-
| (i) | - | wages; |
| (ii) | - | any annuity or pension; |
| (iii) | - | any gratuity; |
| (iv) | - | any fees, commissions, perquisites or profits in lieu of or in addition to any salary or wages; |
| (v) | - | any advance of salary; |
| (va) | - | any payment received by an .... To read the full section download the app from Google Play store
ARTICLESHIP
28 July 2026
Article/Intern/Semi-Qualified/Fresher B.ComVNSS & Co Mumbai Others View Details
CCI
Pro
Follow
|
CAclubindia
