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Madhya Pradesh Profession Tax Act, 1995
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2. Definitions

In this Act unless the context otherwise requires:

(c) Employee means a person employed on salary or wage and includes -

    (i) A Government servant receiving pay from the revenues of the Central Government or any State Government or the Railway Fund;

    (ii) A person in the service of a body whether incorporated or not, which is owned or controlled by the Central Government or any State Government where the body operates in any part of the State, even through its headquarters may be outside the State;

    (iii) A person engaged in any employment of an employer not covered by items (i) and (ii) above;