Introduction & Charging Principles of Salary Income
· Chapter
Salaries
7 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
Meaning of 'Salary' for different purposes and deductions disallowed under the default regime (115BAC)
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3
Relief under Section 89 for arrears/advance salary and family pension
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4
Section 10(13A) – House Rent Allowance Exemption
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5
Section 10(6) – Exemptions for Non-Indian Citizens
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6
Section 15 – Basis of Charge of Salary
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7
Section 17 – Definition of Salary & Allowances
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