valid as on 28/03/2024

Section 2(78) remuneration
Effective from 12-09-2013

“remuneration” means any money or its equivalent given or passed to any person for services rendered by him and includes perquisites as defined under the Income-tax Act, 1961 (43 of 1961)

Enforcement notification S.O.2754 (E) dated 12/09/2013


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