Salary income taxation follows the earlier of accrual or receipt, with advance salary, arrears, and partner remuneration separately treated. Income under the head Salaries is chargeable on a due or receipt basis, whichever is earlier, where an employer-employee relationship exists. Salary due from a current or former employer is taxable whether paid or not, advance salary is taxable on receipt, and arrears are taxable when received if not taxed earlier. Advance salary is not taxed again when it later becomes due, and remuneration paid to a partner by a firm is not treated as salary but as business or professional income.