Section 2(e) in Punjab State Development Tax Act, 2018
(e)"employee" means a person employed on salary or wages, and includes,-(i)a Government servant receiving pay from the revenues of the Central Government or any State Government or the Railway Fund;(ii)a person in service of a body, whether incorporated or not, which is owned or controlled by the Central Government or any State Government where the body operates in any part of the State of Punjab, even though its headquarters may be situated outside the State of Punjab;(iii)a person in service of a body, whether incorporated or not, which is owned or controlled by the State of Punjab, where the body operates in any part of the State of Punjab or outside the State of Punjab;(iv)Government servant receiving pay from the revenues of the State of Punjab even though his office is situated outside the State of Punjab; and(v)a person engaged in any employment of an employer not covered by sub-clauses (i), (ii) and (iii) above;
