How is salary defined in Indian tax law?

Salary is defined by Income Tax Act to include:

• Wages
• Pensions and annuities
• Gratuities
• Advance of salary
• Any fee, commission, perquisites, or profits in lieu of or in addition to salary or wages
• Any encashment of leave salary
• Any amount of credit to the provident fund of an employees to the extent that it is taxable
• “Dearness allowance” – a type of allowance provided for the higher cost of living in some cities or states. Normally, it is given to governmental employees.