Charging section of salary

This discussion clarifies how to determine if your earnings are taxable under the 'Salary' head or 'Profits and Gains from Business or Profession' (PGBP). It highlights that a 'contract of service' indicates an employer-employee relationship, leading to taxation under 'Salary'. Conversely, a 'contract for service' typically falls under PGBP. Several factors contribute to defining this crucial relationship.