Section 2(p) in The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000
(p)"salary" or "wage" includes pay or, dearness allowance and all other remunerations received by any individual on regular basis, whether payable in cash or kind and also includes perquisites and profits and lieu of salary, as defined in section 17 of the Income Tax Act, 1961 (Central Act No. 43 of 1961), but does not include bonus in any form, and on any account or gratuity;
