Salary and wages shall include - Pay  Dearness Allowance and any other amount paid by way of allowance  all remunerations received on regular basis whether payable in cash or kind  honorarium  perquisites and profit in lieu of salary as defined in Section-17 of the Income Tax Act  1961  encashment of leave amount (excluding payable on retirement or on death of the employee)  subsistence allowance  leave concessional pay