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.[Similar to Section 17 from The Income Tax Act, 1961-Also Refer]
