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Employment Income - Coggle Diagram
Employment Income
Section 13(2)
Section 13(2)(b)
Attributable to
Section 13(2)(c)
Incidental to
Section 13(2)(e)
Remuneration received by employees of resident sea or air
Section 13(2)(a)
Deemed Derived
Section 13(2)(d)
Remuneration received by directors
Section 13(1)
Section 13(1)(a)
Cash Equivalents
Section 13(1)(c)
Unfurnished Accommodation
Section 13(1)(e)
Compensation for loss of employment
Section 13(1)(b)
Benefit in Kind
Section 13(1)(d)
Unapproved Fund
Contract
Contract for service (Master)
Have control over everything but have to bear business risk and chance to success
Fall under Section 4(a)
Contract of service (Servant)
No control but does not bear any business risk or success
Fall under Section 4(b)