B, a chartered accountant, is employed by X Ltd as its internal auditor on a monthly remuneration, and at B’s request the company describes the payment as an internal audit fee. Under which head is…

The head depends on the relationship, not the label: B is X Ltd’s employee, so the remuneration is salary under sections 15 and 16 of the Income-tax Act, 2025, which cover fees and commission from an employer. It would be professional income only if B audited the company as an independent professional, not as its employee.