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22. Scope of gross salary
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22. Scope of gross salary.—The gross salary shall be the amount of salary due, paid, or allowed, whichever is earlier, to a person in the financial year by or on behalf of his employer or former employer.
Clause 22 deals with the scope of gross salary. The gross salary shall be the amount of salary due, paid, or allowed, whichever is earlier, to a person in the financial year by or on behalf of his employer or former employer. "Salary" has been defined in clause 314. It inter alia includes "perquisites" and "profits in lieu of, or in addition to, salary", which have also been defined in clause 314.
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