Clause 21 - Scope of gross salary - DIRECT TAXES CODE BILL, 2009
DIRECT TAXES CODE BILL, 2009
Chapter III - Part-B
COMPUTATION OF TOTAL INCOME - B. - Income from Employment
Contents
Scope of gross salary
21. The gross salary shall be the amount of salary due or paid (including arrears or advance) to a person, by or on behalf of his employer or former employer, in the financial year.
