(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 advance of salary;(va)[ any payment received by an employee in respect of any period of leave not availed of by him; [ Inserted by Act 67 of 1984, Section 7 (w.r.e.f. 1.4.1978).](vi)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 under rule 6 of Part A of the Fourth Schedule; and(vii)the aggregate of all sums that are comprised in the transferred balance as referred to in sub-rule (2) of rule 11 of Part A of the Fourth Schedule of an employee participating in a recognised provident fund, to the extent to which it is chargeable to tax under sub-rule (4) thereof;](viii)[ the contribution made by the ] [ Inserted by Act 23 of 2004, Section 7 (w.e.f. 1.4.2004).][Central Government] [ Substituted by Act 22 of 2007, Section 11, for " Central Government" (w.r.e.f. 1.4.2004).][or any other employer in the previous year, to the account of an employee under a pension scheme referred to in section 80-CCD;] [ Inserted by Act 23 of 2004, Section 7 (w.e.f. 1.4.2004).]
