Section 2(j) in The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
(j)[ 'salary' or 'wage' includes pay or wage, dearness allowance and all other remunerations received or receivable by any person including any amount received by way of arrears of salary or bonus by whatever name called 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. [Substituted by Act 15 of 1989 w.e.f. 1.4.1987]
