Tips received by waiters from customers is not salary income



Background and facts Section 15 of the Indian Tax Laws (ITL) includes the following incomes as chargeable to tax under the head Income from Salary (Salary head): Salary that is due from an employer or a former employer, whether paid or not Salary that is paid or allowed to an employee by or on behalf of an employer or a former employer, though not due or before it becomes due Any arrears of salary paid or allowed to an employee by or on behalf of an employer or a former
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1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

3 Months PLAN
999
(Excl. of GST ₹179)

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