While calculating income under d head salaries, if d employee is covered under Payment of gratuty act,1972, while computing the salary required for gratuty, we include Dearness Allowance ALWAYZ OR TO D EXTENT IT FORMS PART OF SALARY.
Actually i found both in diff books
plz help
thanx
Salary will include DA if the terms of employment provides so.It will be included only to the extent forming the part of the salary.
Any other allowance/perquisites are NOT to be included.
YOGESH KAPOOR AND ASSOCIATES
New Delhi
B.Com
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Aggarwal Sarawagi and Co
New Delhi
CA
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