Heads of Income
Income from Salaries
Taxation of salary, perquisites, allowances, standard deduction and retirement benefits.
Income-tax Act, 1961
Sections 15–17
Income-tax Act, 2025
Clauses 15–19
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Side-by-side clauses
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- §15
Salary chargeable to tax on due or receipt basis, whichever is earlier.
Cl. 15Same charging rule retained; drafting simplified.
No working note
- §17(2)
Definition of perquisite includes rent-free accommodation, ESOPs, medical facility, etc.
Cl. 17ChangedPerquisite definition consolidated; valuation rules moved to a schedule, easier to update.
No working note
- §16(ia)
Standard deduction of ₹50,000 (₹75,000 under new regime for FY 24-25).
Cl. 19ChangedStandard deduction retained at ₹75,000 under the default new regime; ₹50,000 under old regime.
No working note
- §10(13A)
HRA exemption = least of actual HRA, 50%/40% of salary, or rent paid − 10% of salary.
Cl. 15 read with Sch. IIHRA formula unchanged; moved to Schedule II for clarity.
No working note
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