"Employee" in relation to a company, includes the managing director, or any other director or other person, who irrespective of his designation, performs any duties or functions in connection with the management of the affairs of the company.

[See, section 2 (28), the Income–Tax Ordinance, 1984 (Ordinance No.  XXXVI of 1984)].

"Employee" means—

(a) any person serving in a civil capacity in the service of the Republic;

(b) any officer or member of the staff of the Supreme Court of Bangladesh;

(c) any officer or member of the staff of the Election Commission for Bangladesh;

(d) any officer or member of the staff of the Public Service Commission;

(e) any officer or member of the staff of such body corporate, institution, organisation or autonomous body, as the Government may, by notification in the official Gazette, specify, and includes any such person, officer or member of the staff who is—

(i)  on deputation elsewhere or on foreign service within the meaning of Fundamental Rules;

(ii)  undergoing study or training in or outside Bangladesh;

(iii) on leave; or

(iv) under order of suspension.