In the Income-tax Act, 2025, the inclusive definitions of 'salary', 'perquisite' and 'profits in lieu…

In the Income-tax Act, 2025, section 16 states what salary includes, section 17 defines perquisite and section 18 defines profits in lieu of salary, so the answer is "Sections 16, 17 and 18". Section 15 is the charging provision for the head Salaries and section 19 deals with deductions from salaries. All three definitions were formerly in section 17 of the repealed Income-tax Act, 1961, which corresponds to sections 16, 17 and 18 of the 2025 Act.