February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 17 : “Salary”, “perquisite” and “profits in lieu of salary” defined17. For the purposes of sections 15 and 16 and of this section,— (1) “salary” […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 16 : Deductions from salaries16. The income chargeable under the head “Salaries” shall be computed after making the following […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 15 : Salaries15. The following income shall be chargeable to income-tax under the head “Salaries”— (a) any […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 14A : Expenditure incurred in relation to income not includible in total income14A. (1) For the purposes of computing the total income under this Chapter, no deduction […]
February 27, 2018Published by Law@HostBooks at February 27, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 14 : Heads of income14. Save as otherwise provided by this Act, all income shall, for the purposes of […]