Income Tax Act 2023
Section 2 Clause 35 - Employment
(as updated till Finance Act 2024)
“employment” includes—
(a) any post in which the person appointed is entitled to fixed remuneration or remuneration to be fixed from time to time;
(b) any directorship or any position connected with the
management of the company;
(c) holding or acting in a position in a government office;
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.