(ii) 3[ any sum paid to an employee as bonus or commission for services rendered, where such sum would not have been payable to him as profits or dividend if it had not been paid as bonus or commission: 4[ Omitted by the Direct Tax Laws (Amendment) Act, 1987 , w. e. f. 1- 4- 1989 .] 4[ Omitted by the Direct Tax Laws (Amendment) Act, 1987 , w. e. f 1- 4- 1989 .]