Salary Definition - Section 15

Salaries:

The following income shall be chargeable to income-tax under the head "Salaries"—

[a] any salary due from an employer or a former employer to an assessee in the previous year, whether paid or not;

[b] any salary paid or allowed to him in the previous year by or on behalf of an employer or a former employer though not due or before it became due to him;

[c] any arrears of salary paid or allowed to him in the previous year by or on behalf of an employer or a former employer, if not charged to income-tax for any earlier previous year.

[1] "salary" includes—

[i] wages;

[ii] any annuity or pension;

[iii] any gratuity;

[iv] any fees, commissions, perquisites or profits in lieu of or in addition to any salary or wages;

[v] any advance of salary;

[va] any payment received by an employee in respect of any period of leave not availed of by him;

[vi] 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 under rule 6 of Part A of the Fourth Schedule;

[vii] the aggregate of all sums that are comprised in the transferred balance as referred to in sub-rule [2] of rule 11 of Part A of the Fourth Schedule of an employee participating in a recognised provident fund, to the extent to which it is chargeable to tax under sub-rule [4] thereof; and

[viii] the contribution made by the Central Government or any other employer in the previous year, to the account of an employee under a pension scheme referred to in section 80CCD.

Reference:

ICSI
ICAI
Income Tax Law & Practice by Gaur & Narang