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        Clause 19 - Deductions from salaries

        Income Tax Bill, 2025 - Old Version
        Part B
        Salaries

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        Deductions from salaries define specified exemptions and formulas for computing taxable salary, including gratuity and retirement benefits. Deductions from salary income are enumerated categories including tax on employment, a standard deduction, gratuities, commuted pension, retrenchment compensation, voluntary retirement payments and leave encashment, with each category subject to either full exemption, prescribed formulaic limits, or notification based ceilings. Aggregation rules cap combined deductions across employers or years, earlier exemptions reduce current allowances, and statutory definitions and approval conditions govern eligibility for specified scheme based payments.
                        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 salaries define specified exemptions and formulas for computing taxable salary, including gratuity and retirement benefits.

                              Deductions from salary income are enumerated categories including tax on employment, a standard deduction, gratuities, commuted pension, retrenchment compensation, voluntary retirement payments and leave encashment, with each category subject to either full exemption, prescribed formulaic limits, or notification based ceilings. Aggregation rules cap combined deductions across employers or years, earlier exemptions reduce current allowances, and statutory definitions and approval conditions govern eligibility for specified scheme based payments.


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