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Income tax applicability of securities

This query is : Resolved 

23 July 2013 Sir,
Management appoint some ex-military men's as securities for monthly salary, but not included in pay roll.

what is the income tax applicability of this case? Is it mandatory for deducting PF and ESI for them?

25 July 2013 He can treated as contract employee and he also covered under PF & ESI


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