Definition of Remuneration under section 2(78) of the companies act 2013 HomeCompanies Act 2013Definition of Remuneration under section 2(78) of the companies act 2013 published by CA Bhuvnesh Goyal | October 27, 2023 As per section 2(78) of the companies act 2013, Remuneration means any money or its equivalent given or passed to any person for services rendered by him and includes perquisites as defined under the Income-tax Act, 1961 (43 of 1961)