PGBP II Lesson 2 II Income Tax
Автор: Nitin Goel
Загружено: 2026-01-21
Просмотров: 230
Описание:
PGBP Income Tax #PGBP #incometax #nitingoelclasses
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Book Link which we will refer during our studies
https://amzn.to/3WMYuDK
Components of Salary Income
Basic Salary: Fully taxable.
Allowances: Various allowances may be partially or fully taxable (e.g., House Rent Allowance (HRA), Leave Travel Allowance (LTA)).
Perquisites: Non-cash benefits like company-provided housing, car, etc., are taxed as per the rules.
Bonus & Commissions: Fully taxable as part of salary income.
Retirement Benefits: Contributions to Provident Fund (PF), Gratuity, etc., may have tax benefits.
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