Basis of Charge - Section 15

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....ead "Salaries" * Any Salary due in the PY or any Salary paid in the PY = whichever is earlier, whether paid or not * Any arrears of salary paid in the PY, if not charged to tax for any earlier PY on due basis. * Salary received in advance is taxable on receipt basis and not on due basis. Explanation: * If advance salary is taxed during PY of receipt then it shall not be taxed again when ....

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....ning / after cessation of employment * any other sum due / received from the employer or former employer i.e * Allowances * Special Allowances * House rent Allowance * Entertainment Allowance * Other Allowances * Bonus / Overtime * Others * (vi) Any Commissions * (vii) Any Fees * (viii) Any advance of salary * (ix) Employer's contribution towards RPF in excess of 12% of sal....