Head of income

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Harshit kothifoda (Querist)
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06 August 2014 A person is working in a company. For the first three month he is on trial period in a consultancy firm (which is hired by company for HR department), and his first three months salary is also paid by consultancy firm but it is not consider him as an employee..
But after three months he is registered in company as an employee and his last nine months salary is paid by that company ...

So my question is, in which HEAD his first three month salary falls ?

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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06 August 2014 in salary only as probation income will be counted as salary income

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Nikhil Kaushik

Nikhil Kaushik (Expert)
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06 August 2014 well it depends on the terms and conditions of the probation. If the terms don't constitute an employee-employer relationship, then such payment can be constituted as professional fees/independent vendor payment. In such a scenario, 194J should normally apply.

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