Taxable salary

As the arrears under sec. 89(1), can be claimed for earlier dues received, actual taxability comes Rs. 12000/- for both the years..

Otherwise option 1.

thanks,sir.
it means taxable income is due basis. 12months.
Q. sir i am govt.job,i received Salary with basic,da,hra.and employer deducted 10%of basic+da, and state insurance premium.
but three months Salary is unpaid. now unpaid Salary is add gross income of py2017-18. therefore my unpaid Deductions in which year claimed.
due basis or received/deposit basis?

1. Salary is taxed on due or receipt basis. Any salary arrears can be claimed for tax rebate u/s.89(1).

2.  Deductions are to be claimed on the basis of actual investment made or expended, subject to limit prescribed for any year.

thanks sir.
Salary arrears(section 89i) is clear.
but not clear Salary(section 15)taxable salary is due(earn but unpaid)/receipt(not earn but paid or advance)/which is earlier.
Sir in my case _i received 9months salary. so gross total income is 12months on due basis.(sec.15).but my Deductions(nps,si) is deposit when Salary paid.
Now_my gross total income is 12months but deduction is 9months.That's right or wrong? If wrong then what it is?💐💐

Salary is taxable on due or receipt basis.

For first year....... your taxable salary was for 9 months, as employer did not account it same year, and deductions you can claim in the year of investment made.

It is only because you received arrears, you are allowed for any benefit u/s. 89(1).

chapter IV
section 15
Salaries.

15. 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.
What

Yes correct, read more from: Tutorials/Salary-Theory  as below.....

1. Salary is taxed on due or receipt basis, whichever is earlier. However, an employee can claim relief under section 89 (discussed later) in respect of advance salary.

2. Arrears of salary received by an employee are taxed in the year of receipt if the same were not taxed earlier on due basis.  

3.  Salary in lieu of notice period is charged to tax on receipt basis, i.e., it is charged to tax in the year of receipt.

Originally posted by : Hanuman Kumhar
	chapter IVsection 15Salaries.15. 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.

 

sorry sir for more conversation.
that's my first time for itr&efilling.
Last Q.
In py2017-18 my monthly salary is e.g.(for example)₹1000. & employer deducted 10% of salary for nps₹100. then I received my net income from employer is ₹900.but I received Salary 9months.
Now please calculate for itr ay2018-19
1} total income=________________?
2} Deductions=___________________?
3}net taxable income=____________?

If the employer has accounted it for 12 months (& accordingly deducted TDS for 12 months)....  you can consider it for 12 months as per due basis........... otherside calculate it for 9 months (actual received)....... verify it with Form 26AS and also form 16 as issued by employer.

thanks a lot of sir💐💐💐.🎂