Profit and loss statement income head

please suggest if a getting the salary is show his direct income in proprietorship firm profit and loss statement

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Quick Summary
This discussion clarifies how to present salary within a proprietorship firm's profit and loss statement. It suggests that salary should be treated as direct income. The proprietor's salary is to be recorded in their Capital Account on the balance sheet and reported under 'income from salary' in the Income Tax Return (ITR).

Salary will be included under salary Income
Salary to be shown in Capital Account of proprietor account in balance sheet and to be taken under head income from salary in ITR

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