Salary Income

Chapters / List

1. Basis of Charge - Section 15

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

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3. Gratuity - [Section 10(10)]

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

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

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

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

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

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

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10. Computation of House Rent Allowance (HRA) - [Section 10(13A) Read with Rule 2A]

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

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12. Meaning of Salary for thee Purpose of Section 15 & 16 [ Clause (1) Section 17 ]

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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32. Standard deduction u/s 16(ia)

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

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

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