#12 Salary Head In Income Tax 2026-27. Complete Salary Head in Income tax for B.com, BBA Class.

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00:00 Introduction of Income under the Head of Salary
03:53 Chargeability Under section 15, Deduction Under Section 16 and Perquisite and Profit on lien of salary undersection 17
06:39 Base of Salary head (employer and employee relationship, Place of Accrual of Salary, Forgoing of Salary, surrender of salary and salary paid tax free.
Basis of Charge (Section 15)
Section 17 ( Meaning of Salary)
Allowance in Salary Head AND
Type of Allowance in Old Regime and New Regime
Official Allowance and it's Taxability such as Research and development allowance, Academic Allowance, Helper Allowance, Uniform Allowance, Transfer Allowance, Daily Allowance, Travelling allowance, Conveyance allowance.
Personal Allowance and it's Taxability
Child Education Allowance
Child Hostel Allowance
Transport Allowance. and underground Allowance.
Out of Station Allowance
Tribal Area Allowance
House Rent Allowance
Allowance Fully Exempted Under Old Regime and New Regime
Concept of Perquisites and Type of Perquisites
Rent Free House Accommodation and it's Tax Provision with Example\
Furnished House and Unfurnished House
Value of Hotel Accommodation Provided by the Employer
Accommodation provided at Two Places
Accommodation Owed the Employer and Accommodation is Continued to be provided to the same employee for more than 1 PY.
Perquisite of Interest Free Loan and Concessional Loan
Facility of Travelling, Touring and Accommodation (Holiday Home)Rule 3(7)
Free food or Refreshment Rule
Value of Gift or Voucher or Token
Credit card provided by the employer and Valuation of Perquisites in respect of Club Expenditure or Membership
Perquisites in respect of Use of Employer's Movable Assets
Movable Assets sold by an employer to it's Employee at a Nominal Price and there valuation
Medical Facility
Leave Travel Concession
Perquisites are taxable only in the Hand of Specified Employees such Gardener, watchman, sweeper, transport facilities
Education Facility and Tax Treatment
Gas, Electric Energy or Water Perquisites
Motor Car Provided by the Employer to his Employee
Deduction Under Section 16(ia)(ii)(iii)
Standard Deduction under New regime and Old Regime
Entertainment Allowance
Professional Tax
Gratuity Concept and Taxability
Pension Concept and it's Taxability
Concept of Leave Encashment & Taxability & Example
Concept of Retrenchment Compensation & Taxability & Example
Concept of Voluntary Retirement & Taxability & Example
Concept of Provident Fund & Taxability & Example Provident Fund (Statutory Provident fund, Recognized Provident Fund, Unrecognized Provident Fund and Public Provident Fund.



Income from Salary | Salary Head | Income Tax | B.Com | BBA | B.Com (Hons.) | M.Com | UGC NET Commerce | Complete Chapter with Examples


Topics Covered in this Lecture:

• Meaning of Salary under the Income Tax Act
• Basis of Charge under the Head "Income from Salary"
• Employer-Employee Relationship
• Allowances and Their Tax Treatment
• Perquisites (Taxable & Exempt)
• Valuation of Perquisites
• Retirement Benefits
• Provident Fund (PF)
• Gratuity
• Pension
• Leave Encashment
• Leave Travel Concession (LTC/LTA)
• House Rent Allowance (HRA)
• Entertainment Allowance
• Professional Tax
• Standard Deduction
• Gross Salary and Net Taxable Salary
• Practical Examples and Numerical Problems
• Previous Year Examination Concepts

Income from Salary
Salary Head Income Tax
Income from Salary Chapter
Salary Head One Shot
Salary Head Marathon Class
Salary Head B.Com
Salary Head BBA
Salary Head M.Com
Income Tax B.Com Semester 5
Income Tax Semester 3
UGC NET Commerce Income Tax
HRA Income Tax
Perquisites Income Tax
Allowances Income Tax
Gratuity Income Tax
Provident Fund Income Tax
LTC Income Tax
Salary Head Complete Revision
Income from Salary, Salary Head, Income Tax Salary, Salary Income, Employer Employee Relationship, HRA, Allowances, Perquisites, Standard Deduction, Gratuity, Provident Fund, Pension, Leave Encashment, LTC, Income Tax Chapter, B.Com Income Tax, BBA Income Tax, M.Com Income Tax, UGC NET Commerce, Income Tax Semester 3, Income Tax Semester 5, Income Tax Marathon, Commerce Classes.

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