Basis of Charge of Salary [Section 15]
· Chapter
Income from Salaries
19 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare-Act text for reference.
All lessons
1
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2
Deductions from Salary [Section 16]
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3
Definition of Salary & Classification of Allowances [Section 17(1)]
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4
Free or Concessional Tickets [Rule 3(6)]
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5
Gratuity [Section 10(10)]
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6
House Rent Allowance [Section 10(13A)]
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7
Interest-Free / Concessional Loans [Rule 3(7)(i)]
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8
Leave Salary / Leave Encashment [Section 10(10AA)]
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9
Meaning of 'Salary' for Various Purposes & Default Regime Disallowances [Section 115BAC]
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10
Other Fringe Benefits — Travel, Food, Gifts, Credit Card, Club [Rule 3(7)]
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11
Pension — Commuted & Uncommuted [Section 10(10A)]
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12
Provident Fund — Taxability [SPF, RPF, URPF, PPF]
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13
Relief under Section 89
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14
Special Allowances under Section 10(14)
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15
Use and Transfer of Movable Assets; Other Benefits [Rule 3(7)]
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16
Valuation of Domestic Servants, Gas/Electricity/Water [Rule 3(3) & 3(4)]
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17
Valuation of Educational Facilities [Rule 3(5)]
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18
Valuation of Motor Car Perquisite [Rule 3(2)]
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19
Valuation of Sweat Equity Shares / Specified Securities (ESOP) [Section 17(2)(vi), Rule 3(8) & 3(9)]
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