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TR Vol-181 Issue-8, 25-Oct-2021
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Heading
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Table of Contents
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Page
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| Chapter 1 : Chargeability of Salary Income |
1
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| Chapter 2 : Meaning of term 'salary' [Section 17(1)] |
6
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| Chapter 3 : Special Receipts Taxable as Salary |
10
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| Chapter 4 : Taxability issues regarding various funds |
27
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| Chapter 5 : Tax Treatment of Allowances |
33
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| Chapter 6 : Perquisites : General [Sections 10(10CC) and 17] |
39
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| Chapter 7 : Valuation of Perquisites [Section 17] |
41
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| Chapter 8 : Perquisite and Stock Options [Section 17] |
71
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| Chapter 9 : Deductions from Salary Income [Section 16] |
83
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| Chapter 10 : Profits in Lieu of Salary [Section 17(3)] |
85
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| Chapter 11 : Individuals Opting for Special Taxation Regime Under Section 115BAC and salary income |
86
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