Salary chargeability: income due, paid or arrears treated as taxable; partner payments excluded from salary classification. Chargeability under the head Salaries covers salary due from an employer whether paid or unpaid, salary paid or allowed in the tax year though not due, and arrears of salary paid or allowed in the tax year if not previously taxed; employer includes former employer; advance inclusion prevents re-inclusion; partner payments from a firm are not regarded as salaries.