Income from salary
Income from salary.
16. For the purposes of this Part, "salary" includes—
| (a) | wages; | |
| (b) | any annuity or pension; | |
| (c) | any gratuity; | |
| (d) | any fees or commission; | |
| (e) | perquisites; | |
| (f) | profits in lieu of, or in addition to, any salary or wages; | |
| (g) | any advance of salary; | |
| (h) | any payment received by an employee in respect of any period of leave not availed of by him; | |
| (i) | the annual accretion to the balance at the credit of an employee participating in a recognised provident fund, to the extent to which it is chargeable to tax as per paragraph 6 of Part A of Schedule XI; | |
| (j) | the aggregate of all sums that are comprised in the transferred balance as referred to in paragraph 11(2) of Part A of Schedule XI of an employee participating in a recognised provident fund, to the extent to which it is chargeable to tax under sub-paragraphs (4) and (5) thereof; | |
| (k) | the contribution made by the Central Government or any other employer in any tax year, to the account of an employee under a pension scheme referred to in section 124; and | |
| (l) | the contribution made by the Central Government in any tax year, to the Agniveer Corpus Fund account of an individual enrolled in the Agnipath Scheme referred to in section 125. |