Tax upon profits in lieu of or in addition to salary

The amount of any compensation due to or received by an assessee from his employer or former employer at or in connection with the termination of his employment or the modification of the terms and conditions relating thereto;

Any payment (other than any payment referred to in clause (10) clause (10A)clause (10B, clause (11), clause (12), clause (13) or clause (13A) of section 10), due to or received by an assessee from an employer or a former employer or from a provident or other fund, to the extent to which it does not consist of contributions by the assessee or interest on such contributions or any sum, received under a Keyman insurance policy, including the sum allocated by way of bonus on such policy. The expression "Keyman Insurance policy" shall have the meaning assigned to it in clause (10D) of section 10;

Any amount, due to or received, whether in lump sum or otherwise, by any assessee from any person in the following cases:

• Before his joining any employment with that person; or
• After cessation of his employment with that person.