Basis of Charge - Section 15

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..... the head Salaries Any Salary due in the PY or any Salary paid in the PY = whichever is earlier, whether paid or not Any arrears of salary paid in the PY, if not charged to tax for any earlier PY on due basis. Salary received in advance is taxable on receipt basis and not on due basis. Explanation: If advance salary is taxed during PY of receipt then it shall not be taxed again when it becomes due .....

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..... er employer i.e Allowances Special Allowances House rent Allowance Entertainment Allowance Other Allowances Bonus / Overtime Others (vi) Any Commissions (vii) Any Fees (viii) Any advance of salary (ix) Employer s contribution towards RPF in excess of 12% of salary (x) Interest earned on RPF in excess of 9.5% p.a. (xi) Transferred balance from UPF account to a RPF account, to the extent it is taxab .....

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