The following income shall be chargeable to income-tax under the head "Salaries"-
(a) any salary due from an employer or a former employer to an assessee in the previous year, whether paid or not;
(b) any salary paid or allowed to him in the previous year by or on behalf of an employer or a former employer though not due or before it became due to him;
(c) any arrears of salary paid or allowed to him in the previous year by or on behalf of an employer or a former employer, if not charged to income-tax for any earlier previous year.
Explanation 1 1.-For the removal of doubts, it is hereby declared that where any salary paid in advance is included in the total income of any person for any previous year it shall not be included again in the total income of the person when the salary becomes due.
2 Explanation 2.-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.
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1. Explanation renumbered as Explanation 1 thereof by Act 18 of 1992, s. 6 (w.e.f. 1-4-1993).
2. Ins. by s. 6, ibid. (w.e.f. 1-4-1993). Earlier inserted by Act 4 of 1988,
s. 8 (w.e.f. 1-4-1989) and later omitted by Act 3 of 1989, s. 95 (w.e.f.
1-4-1989).
Section 13 Section 11 not to apply in certain cases
Section 13A Special provision relating to incomes of political parties
Section 13B Special provisions relating to voluntary contributions received by electoral trust
Section 14A Expenditure incurred in relation to income not includible in total income
Section 16 Deductions from salaries
Section 17 Salary, perquisite and profits in lieu of salary defined
Section 22 Income from house property
Section 23 Annual value how determined
Section 24 Deductions from income from house property
Section 25 Amounts not deductible from income from house property