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        Bills

        Clause 21 - Computation of income from employment.

        Direct Taxes Code, 2010
        Chapter A
        Income from employment

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        Income from employment defined as gross salary less permitted deductions, establishing the taxable employment income calculation. Computation of Income from employment is the gross salary reduced by the aggregate amount of the deductions referred to in section 23, producing the net amount chargeable under the head of employment income.

        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

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        <h1>Income from employment defined as gross salary less permitted deductions, establishing the taxable employment income calculation.</h1> Computation of Income from employment is the gross salary reduced by the aggregate amount of the deductions referred to in section 23, producing the net amount chargeable under the head of employment income.

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