https://www.taxtmi.com/manuals?id=862 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. en-us Fri, 07 Aug 2015 13:09:00 +0530 Wed, 25 Mar 2026 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=862 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. Manuals Income Tax Fri, 07 Aug 2015 13:09:00 +0530 https://www.taxtmi.com/manuals?id=862