§ 15
Chapter IV — Computation Of Total Income
Salaries
Income-tax Act, 2025
Income from salary is chargeable to income-tax. This includes salary due, paid, or allowed by an employer, as well as arrears of salary.
- It applies whether the salary is paid or not, and includes payments made before they are due.
📜 Official text of the section +
15. (1) The following income shall be chargeable to income-tax under the
head “Salaries”:—
( a) any salary due from an employer to an assessee in the tax year, whether
paid or not;
( b) any salary paid or allowed to him in the tax year by or on behalf of an
employer though not due or before it became due to him;
( c) any arrears of salary paid or allowed to him in the tax year by or on behalf
of an employer, if not charged to income-tax for any earlier tax year.
(2) For the purposes of sub-section (1), employer includes former employer.
(3) If any salary paid in advance is included in the total income of any person for
any tax year, it shall not be included again in the total income of such person when
the salary becomes due.
(4) Any salary, bonus, commission or remuneration, by whatever name called, due
to, or received by, a partner of a firm from the firm shall not be regarded as salary
for the purposes of this section.
Income from salary.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.