Salaried Individuals: Any individual who is in permanent service & paid in monetary terms not in kind (Individual can work in private limited company, multinational company, public limited company, government & semi government, public sector units, proprietorship & partnership firms.)
Professionals: Any individual with a professional qualification and pursuing the same line of business. E.g. Doctors (MBBS), architects, chartered accountants, cost accountants, company secretary & management consultant (E.g. IT consultant, engineering consultant, marketing consultant, etc.).
Self Employed Individuals: Any individual carrying on business for a minimum of 3 years.