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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 earlie .....

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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 Allowances Special Allowances House rent Allowance Entertainment Allowan .....

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