Income from salary
For the purposes of this Part, “salary” includes—
(a) wages;
(b) any annuity or pension;
(c) any gratuity;
(d) any fees or commission;
(e) perquisites;
(f) profits in lieu of, or in addition to, any salary or wages;
(g) any advance of salary;
(h) any payment received by an employee in respect of any period of leave not availed of by him;
(i) the annual accretion to the balance at the credit of an employee participating in a recognised provident fund, to the extent to which it is chargeable to tax as per paragraph 6 of Part A of Schedule XI;
(j) the aggregate of all sums that are comprised in the transferred balance as referred to in paragraph 11(2) of Part A of Schedule XI of an employee participating in a recognised provident fund, to the extent to which it is chargeable to tax under sub-paragraphs (4) and (5) thereof;
(k) the contribution made by the Central Government or any other employer in any tax year, to the account of an employee under a pension scheme referred to in section 124; and
(l) the contribution made by the Central Government in any tax year, to the Agniveer Corpus Fund account of an individual enrolled in the Agnipath Scheme referred to in section 125.