Salary income exemptions apply to SAARC teachers, UN salaries, seafarers, diplomats, foreign employees, and death-related payments.

Certain categories of salary income are fully or partially exempt from tax where the exemption is tied to specified status, source of payment, place of service, or duration of stay. The exempt categories include SAARC teachers, United Nations salaries and pensions, diplomatic personnel, non-resident seafarers, foreign employees and ship crew meeting stated stay and business conditions, foreign trainees, and gratuitous payments to legal heirs or ex-gratia payments for injury or death while on duty.

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