Any income shall be chargeable to tax u/h ‘salary’ if there exists a relationship of employer-employee between the payer and the payee.

 MPs, MLAs are not employees of the Central Government/State Governments and therefore remuneration received by such MPs & MLAs is not chargeable to tax u/h 'salary.; rather such income is chargeable to tax u/h 'other sources'

  As per Section 28, salary, bonus, commission, etc paid by a partnership firm to its partners is taxable in the hands of the partners u/h PGBP to the extent such remuneration has been allowed as deduction to the firm u/s 40(b).

  Remuneration received by an employee director is taxable u/h 'salary' whereas remuneration received by a non- employee director is taxable u/h 'other sources'.


   Full-Time Employment v/s Part-Time Employment :

It does not matter whether the employee is a full-time employee or a part-time one. Once the relationship of employer and employee exists, the income is to be charged u/h salary.

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