Section 2(h) of Maharashtra State Tax on Professions, Trades, Callings and Employments Act:
"salary" or "wage" includes pay or wages, dearness allowance and all other remunerations received by any person on regular basis, whether payable in cash or kind, and also includes perquisites and profits in lieu of salary, as defined in section 17 of the Income-tax Act, 1961, but does not include bonus in any form, and on any account or gratuity
Section 17 in The Payment of Bonus Act, 1965
17. Adjustment of customary or interim bonus against bonus payable under the Act.—Where in any accounting year—
(a) an employer has paid any puja bonus or other customary bonus to an employee; or
(b) an employer has paid a part of the bonus payable under this Act to an employee before the date on which such bonus becomes payable, then, the employer shall be entitled to deduct the amount of bonus so paid from the amount of bonus payable by him to the employee under this Act in respect of that accounting year and the employee shall be entitled to receive only the balance.
Reading the concerned sections, a clear picture emerges.
Whenever a doubt arise,it is the best practise to go back to the original act and most doubts get cleared.