Salary under Income tax and TDS

What includes salary:-

Salary is a periodical payment for Services rendered by an employee to an employer. However under sec.17(1) of the Income Tax Act, following items are also included :

1.Wages

2.Any annuity or pension

3.Any Gratuity

4.Any Fees, commission, perquisites or profits in lieu of or in addition to any salary or wages.

5.Any advance for Salary.

6.Any payment received by an employee while in service in respect of any period of leave not availed of by him. ( i.e. leave encashment).