GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

Overview - Section 15

Income Tax - Salary Income - 01 - INCOME FROM SALARIES CONDITION FOR CHARGING INCOME U/H OF SALARIES There must be Employer and Employee relationship between the person liable to pay the amount and person entitled to receive the amount. BASIS OF CHARGE (Section 15) The following income shall be chargeable to income tax under the head Salaries Any Salary Due in the P/Y OR any Salary Paid in the P/Y = whichever is earlier Any arrears of salary paid in the P/Y, if not charged to tax for any earlier .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

At the time of retirement / death etc. Leave Encashment During the employment At the time of retirement / death etc. Profits in lieu of or in addition to any salary or wages any compensation on account of Retrenchment on account of VRS / VSS in any other case any payment from a Provident fund or other fund any sum received under a Key Man insurance policy any amount received before joining / after cessation of employment any other sum due / received from the employer or former employer i.e Allow .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version