Is my employment income subject to taxation as a salary if it doesn't meet the criteria specified in Sections 15 and 17 of the Income Tax Act, 1961?

Yes, your employment income will still be subject to taxation as a salary even if it doesn't meet the criteria specified in Sections 15 and 17 of the Income Tax Act, 1961.
​It's essential to remember that Section 17 provides exhaustive definitions, including items not specifically mentioned elsewhere. Therefore, if your income from an employer meets the conditions of an 'employer-employee' relationship, it falls under the category of 'Income from Salary'.​