How will an income qualify as salary in India?

The following conditions must be met for an income to be qualified as salary in India:

• There must be an employer-employee relationship between the payer and receiver of income;
• Salary income must be real and there must be an intention to pay and receive salary; and
• Salary may be from more than one employer and may be received not just from the present employer but also from a prospective employer and in some cases even from a former employer, as is sometimes the case for pensions.