When receiving a Tax Free Salary, should the income tax amount paid by the employer be considered as part of the taxable income from the salary?

​Yes, Even if a salary is provided tax-free by the employer, the taxable income from salaries typically includes both the received salary and the amount of tax the employer has paid or is obligated to pay. This remains true regardless of whether the tax is paid as per the contractual agreement or voluntarily by the employer.​