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📚 Learn › Paper 3 — Taxation › Chapter

Income from Salary

Sections 15–17 of Income Tax Act — charge of salary, standard deduction, profession tax, perquisites, allowances and provident fund taxation. One of the most-tested heads, expect 10–12 marks.

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2 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare Act text for reference.
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All lessons

1
Section 15 — Salaries (Charging Section)
Section 15 Income Tax Act: when is salary taxable? Due vs receipt basis explained for CA Inter — covers advance salary, arrears & exam-ready
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2
Section 16 — Deductions from Salaries (Standard Deduction, Prof Tax)
Section 16 Income Tax Act: Standard deduction ₹50,000, entertainment allowance (govt employees), and professional tax deductions explained f
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