Section 16 — 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 par -
ticipating 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.