Incentive paid to employees by employer

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.

It will be salary income and TDS will be applicable as per sec 192.

Incentive is taxable under the head salaries and provisions of TDS as per section 192

Any amount paid to employee by employer will be treated as part of salary and TDS is applicable under section 192.
TDS should be deducted u/s 192
It is a form of salary only
One of client company providing reimbursement for Covid vaccination and providing 10K yearly as a part of zym reimbursement on submission of bill.

will they both taxable in hands of employee or not ? if yes or no please quote the reason
Pls refer section 17

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