Deductions from gross salary clarify which employer contributions, allowances and approved fund interest are deductible for employment income. Clause 23 lists deductible items from gross salary for computing employment income: tax on employment borne by employee; travel allowances between residence and work; allowances for duties-related expenses and specified personal expenses; rent allowances for residential accommodation; and employer contributions to approved pension, superannuation and provident funds and interest on approved fund balances, each subject to prescribed limits. For contribution and rent allowance purposes, salary means basic salary and includes dearness allowance if terms of employment so provide.
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.
Provisions expressly mentioned in the judgment/order text.
Deductions from gross salary clarify which employer contributions, allowances and approved fund interest are deductible for employment income.
Clause 23 lists deductible items from gross salary for computing employment income: tax on employment borne by employee; travel allowances between residence and work; allowances for duties-related expenses and specified personal expenses; rent allowances for residential accommodation; and employer contributions to approved pension, superannuation and provident funds and interest on approved fund balances, each subject to prescribed limits. For contribution and rent allowance purposes, salary means basic salary and includes dearness allowance if terms of employment so provide.
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