Income Tax Act 2023
Section 2 Clause 25 - Employee
(as updated till Finance Act 2024)
1[ “employee” means any employee and also includes the following persons, namely:-
(a) in case of a company, any director or managing director thereof and any such person, who, irrespective of his designation, performs any duties in connection with the management of the company;
(b) in case of any business other than a company, any such person, who, irrespective of his designation, performs any duty in connection with the management of the business;
(c) any such person, who receives salary from the employer, and is guided and controlled by the employer, and performs duties in accordance with the decisions of the employer;
(d) all other persons who receive income from employment under section 32:
Provided that it shall not include any worker of a tea garden and day labourer; ]
1 Clause 25 were substituted by section 15(e) of the Finance Act, 2024 (Act No. V of 2024) with effect from 1st July 2024.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.