Section 2(m) in Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987
(m)"salary or wages" includes pay, or wages, dearness allowances and all other remuneration received by any assessee on regular basis, whether payable in cash or kind and also includes requisitions and profits in lieu of salary as defined in section 17 of the Income-tax Act, 1961, but does not include bonus in any form and on any account or gratuity;
