COMPUTATION OF INCOME FROM SALARY
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Master the nuances of salary income taxation with Computation of Income from Salary, 11th Edition (2025) by Ram Dutt Sharma. A practical 400-page guide ideal for professionals and students. ISBN: 9789356039643 | Published by Commercial Law Publishers
| Chapter | Content | Page |
| 1 | Introduction | 1 |
| 2 | Essential Characteristics of Salary | 6 |
| 3 | Different Forms of Salary | 10 |
| 4 | Exempted Salary | 15 |
| 5 | “Income” Includes | 18 |
| 6 | Scope of Total Income | 19 |
| 7 | Deemed to be Received | 22 |
| 8 | Income Deemed to Accrue or Arise in India | 26 |
| 9 | Basis for Charging Income Under the Head ‘Salaries’ | 29 |
| 10 | Deductions From Salaries | 40 |
| 11 | Meaning of Salary | 44 |
| 12 | Perquisites | 51 |
| 13 | “Profits in Lieu of Salary” includes | 98 |
| 14 | Salary not Treated as Income Under the Head ‘Salary’ | 107 |
| 15 | Incomes which do not Form Part of Total Income | 113 |
| 16 | Treatment of Retirement Benefits | 145 |
| 17 | Treatment of Various Allowances | 164 |
| 18 | Treatment of Various Funds | 176 |
| 19 | Treatment of Salary of Foreign Citizen | 183 |
| 20 | Deductions to be From Gross Total Income of Salary | 187 |
| 21 | Taxation of Pensioners | 269 |
| 22 | Rebate of income-tax in Case of Certain Individuals | 290 |
| 23 | Rebate when Salary, etc., is paid in Arrears or in Advance | 295 |
| 24 | New Regime – Lower Tax Rate Option | 303 |
| 25 | Tax Deduction at Source from Salary | 319 |
| 26 | Tax Deduction at Source from Salary | 342 |
| 27 | Income Tax Rates | 348 |
| 28 | Important Forms] |
