Section 2(m) in Punjab State Development Tax Act, 2018
(m)"salary" or "wage" includes pay or wages, dearness allowance and all other remunerations received by any person on regular basis, whether payable in cash or kind, and also includes perquisites and profits in lieu of salary as defined in section 17 of the Income Tax Act, 1961, but does not include any form of bonus or gratuity;
