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


“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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