Salary Income

Chapters / List

1. Basis of Charge - Section 15

   ---

2. Leave Travel Allowance (LTA) - [ Section 10(5) read with Rule 2B ]

   ---

3. Gratuity - [Section 10(10)]

   ---

4. Pension - [Section 10(10A)]

   ---

5. Leave Encashment Salary Exemption - [Section 10(10AA)]

   ---

6. Retrenchment Compensation - [Section 10(10B)]

   ---

7. Voluntary Retirement or Voluntary Separation - [Section 10(10C) read with Rule 2BA]

   ---

8. Payment from Statutory and Public Provident Funds (SPF/ PPF/ RPF) - [Section 10(11) and 10(12)]

   ---

9. Payment from an approved Superannuation Fund - Section 10(13)

   ---

10. Computation of House Rent Allowance (HRA) - [Section 10(13A) AND RULE 2A]

    ---

11. Special Allowances - [Section 10(14)]

    ---

12. Perquisites - Overview - clause (2) of Section 17

    ---

13. Perquisites - Medical Treatment/ Expenditure (Exemptions) - clause (2) of Section 17

    ---

14. Perquisites - Accommodation (Rent Free / Concessional) - Rule 3(1)

    ---

15. Perquisites - Motor Car - (Rent Free / Concessional) - Rule 3(2)

    ---

16. Perquisites - Services of sweeper, gardner, watchmen or personal attendant - Rule 3(3)

    ---

17. Perquisites - Supply of Gas, Electricity or Water Facility - Rule 3(4)

    ---

18. Perquisites - Education Facility - Rule 3(5)

    ---

19. Perquisites - Free Transport - Rule 3(6)

    ---

20. Perquisites - Interest Free or Concessional Loans - Rule 3(7)(i)

    ---

21. Perquisites - Traveling, Touring and Accommodation other than LTC - Rule 3(7)(ii)

    ---

22. Perquisites - Lunch / Refreshment etc. - Rule 3(7)(iii)

    ---

23. Perquisites - Gift, Voucher or Token - Rule 3(7)(iv)

    ---

24. Perquisites - Credit Cards - Rule 3(7)(v)

    ---

25. Perquisites - Club Expenditure - Rule 3(7)(vi)

    ---

26. Perquisites - Use of Moveable Assets - Rule 3(7)(vii)

    ---

27. Perquisites - Sale of Moveable Assets - Rule 3(7)(viii)

    ---

28. Perquisites - Residual - Any other benefit, Amenity, Service or Right - Rule 3(7)(ix)

    ---

29. Perquisites - Value of Any Specified Security / Sweat Equity Shares allotted or Transferred to An Employee or Former Employee Rule 3(8)

    ---

30. Perquisite - Valuation of specified security not being an equity share in the company [Rule 3(9)] & Income pertaining to ESOP of start-ups.

    ---

31. Standard deduction u/s 16(ia)

    ---

32. Entertainment Allowance - Professional Tax - Section 16(ii) and 16(iii)

    ---

33. Relief if Salary is received in Arrears or in Advance - Section 89(1)

    ---