Income Subject to STD (PCB)

Remuneration subject to STD relates to gains or profits from employment under paragraph 13(1)(a), (d) & (e) of the Income Tax Act (ITA) 1967 and excludes benefits in kind under paragraph 13(1)(b) and value of living accommodation under paragraph 13(1)(c) ITA 1967.
The following are types of remuneration which are subject to STD :

Salary, Wages, Commission, Tips, Director's Remuneration, Employee's Share Option Scheme, Overtime, Allowances, Bonus/Incentive, Gratuity, compensation and Perquisite.