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Salary Income
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Salary Income

Ch. No.

Topic

1

Overview - Section 15

2

Leave Travel Allowance (LTA) - [Sec. 10(5) AND RULE 2B]

3

Gratuity - [Sec. 10(10)]

4

Pension - [Sec. 10(10A)]

5

Leave Salary Exemption - [Sec. 10(10AA)]

6

Retrenchment Compensation - [Sec. 10(10B)]

7

Voluntary Retirement or Separation - [Sec. 10(10C) AND 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

13

Perquisites - Medical Treatment/ Expenditure (Exemptions) - Section 17(2)

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(8)

29

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

30

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

31

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

 
 
 
 
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