Section – 17 of Finance Act 2019 : “Salary”, “perquisite” and “profits in lieu of salary” defined

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“Salary”, “perquisite” and “profits in lieu of salary” defined. 17. For the purposes of sections 15 and 16 and of this section,— (1) “salary” includes— (i) wages; (ii) any annuity or pension; (iii) any gratuity; (iv) any fees, commissions, perquisites or profits in lieu of or in addition to any salary or wages; (v) any…

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