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Salary Income
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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)
 
 
 

Quick Updates:Latest Updates

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A: REPAYMENT PLAN IN INSOLVENCY RESOLUTION PROCESS OF PERSONAL GUARANTORS...
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H: Seeking reimbursement of GST amount paid by the petitioner - Interpret...
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H: Characterization of receipt - amount received by the appellant upon re...
H: Reopening of assessment - reasons to believe - On the issue of disclos...
H: Revision petition u/s 264 by assessee - Claiming to act as a collectio...
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H: Unexplained investment u/s 69 - The tribunal closely examined the addi...
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H: Royalty receipt - transfer of right to use a computer software - The J...
H: TDS u/s 194C - payments of purchase to various vendors - Non deduction...
H: Exemption u/s 11 - rejection of assessee’s application for registratio...
C: Hedging of Gold Price Risk in Overseas Markets
F: Transport of goods by road
A: Period for filing an appeal can be extended by the Appellate Authority
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A: GST leviable at 18 percent on solar-powered submersible pump