Incentive paid to employees by employer is salary income or commission income and TDs liable under which section
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Quick Summary
This discussion clarifies that incentives paid by employers to employees are considered salary income. Consequently, Tax Deducted at Source (TDS) is applicable under Section 192 of the Income Tax Act. It also touches upon specific reimbursements, like COVID-19 vaccinations, and whether these are taxable in the employee's hands, referencing Section 17 for guidance.