Computation of Income from Salary

Book Details

Chapter - 1: Introduction	1
Chapter - 2: Essential Characteristics of Salary	6
Chapter - 3: Different Forms of Salary	10
Chapter - 4: Exempted Salary	15
Chapter - 5: “Income� Includes	18
Chapter - 6: Scope of Total Income	19
Chapter - 7: Deemed to be Received	22
Chapter - 8: Income Deemed to Accrue or Arise in India	26
Chapter - 9: Basis for Charging Income Under the Head ‘Salaries’	29
Chapter - 10: Deductions From Salaries	40
Chapter - 11: Meaning of Salary	44
Chapter - 12: Perquisites	51
Chapter - 13: “Profits in Lieu of Salary� includes	98
Chapter - 14: Salary not Treated as Income Under the Head ‘Salary’	107
Chapter - 15: Incomes which do not Form Part of Total Income	113
Chapter - 16: Treatment of Retirement Benefits	145
Chapter - 17: Treatment of Various Allowances	164
Chapter - 18: Treatment of Various Funds	176
Chapter - 19: Treatment of Salary of Foreign Citizen	183
Chapter - 20: Deductions to be From Gross Total Income of Salary	187
Chapter - 21: Taxation of Pensioners	269
Chapter - 22: Rebate of income-tax in Case of Certain Individuals	290
Chapter - 23: Rebate when Salary, etc., is paid in Arrears or in	295
Chapter - 24: New Regime - Lower Tax Rate Option	303
Chapter - 25: Tax Deduction at Source from Salary	319
Chapter - 26: Tax Deduction at Source from Salary	342
Chapter - 27: Income Tax Rates	348
Chapter - 28: Important Forms	360

About the Author

Ram Dutt Sharma

Ram Dutt Sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduation from M.D. University, Rohtak in 1980. He joined the Income-tax Department in the year 1983 and retired as Income Tax Officer on 30.06.2018. He worked at various stations of North-West Region of Income-tax Department. He has wide experience of all wings of Income-tax Department such as Assessment Unit, Special Range, TDS Wing, Investigation Wing, etc. He has been Contributing articles and addressing on topics relating to Income Tax at NADT Regional Campus, Chandigarh & Bhopal. He has also addressed number of seminars organized by the Income-tax Department, Chartered Accountants, Advocates and various Trade Associations.

He is recipient of first-ever Finance Minister's Award 2017, the Income Tax Departments highest honour for sustained devotion, commitment to duty & promoting excellence in the field of Direct Taxation at National Level. The Hon'ble Union Finance Minister, Shri ArunJaitley conferred this Finance Ministers Award for Excellence for his meritorious services at VigyanBhawan, New Delhi on 24.07.2017.

Awarded by Hon'ble Member (Revenue& TPS), CBT, Special Secretary to the Government of India Certificate of Appreciation for his contribution recognized and included in the chapter Miscellaneous Orders in Let Us Share A compilation of Best Practices & Orders Vol. VIII released on 31stOctober, 2016.

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