17. “Salary”, “perquisite” and “profits in lieu of salary” defined. -For the purposes of
section s 15 and 16 and of this section, -
(ii)any annuity or pension; (iv)any fees, commissions, perquisites or profits in lieu of or in addition to any salary or
wages; (v)any advance of salary;
9[(va) any payment received by an employee in respect of any period of leave not availed of
by him;] (vi)the annual accretion to the balance at the credit of an employee participating in a
recognised provident fund, to the extent to which it is chargeable to tax under rule 6 of Part A of
the Fourth Schedule; (vii)the aggreg ate of all sums that are comprised in the transferred balance as referred to in
sub-rule (2) of rule 11 of Part A of the Fourth Schedule of an employee participating in a
recognised provident fund, to the extent to which it is chargeable to tax under sub -rule (4)
thereof; and