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Employees on Direct Contract Employees on Third Party Company pays Employee Directly This Income is PGBP income or Other Sources Income of Employee Company pays Agency, agency Pays Employee This Income is PGBP income of Agency But it is Salary Income of Employee as there is Employer Employee Relation between Agency and Employee Company Employee Company Employee Agency Contract Salary Different Type of Contractual Employees Employees

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.