Contribution to NPS [Sec 80CCD] and Agnipath/Agniveer Corpus Fund [Sec 80CCH]
· Chapter
TAX — Income under the head Salaries
11 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
Exemption of accumulated balance of RPF payable to an employee
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3
Exemption under approved superannuation funds [Section 10(13)]
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4
Gratuity exemption [Section 10(10)] — meaning of salary
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5
Leave Salary / Leave Encashment [Section 10(10AA)]
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6
Perquisites — meaning and classification [Section 17(2)]
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7
Profits in lieu of salary [Section 17(3)]
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8
Provident Fund — taxation of SPF, RPF, URPF, PPF [Sections 10(11), 10(12)]
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9
Retrenchment compensation [Section 10(10B)]
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10
Tax-free perquisites available to all employees
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11
Voluntary Retirement Receipts [Section 10(10C)]
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