Non-compete fees paid to key employees at the time of joining is in the nature of

Karnataka HC rules that non-compete fees paid to key employees at the time of joining is in the nature of "salary income".

source https://www.caclubindia.com/articles/non-compete-fees-paid-to-key-employees-at-time-of-joining-is-in-nature-of-salary-income-47066.asp