Section 2(j) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(j)"salary" or "wage" includes pay, dearness allowance and all other remunerations received by any person on regular basis, whether payable in cash or in kind, and also includes perquisites, and profits in lieu of salary, as defined in section 17 of the Income-tax Act, 1961.
