Income under the Head ‘Salary’ AY 2026-27
Calculation of Income from Salary
Taxation under Agnipath Scheme
Voluntary Retirement Compensation (VRS)
Taxability of House Rent Allowance (HRA)
Taxability of Armed Force Allowance
Areas Eligible for Exemptions for Armed Forces Allowances
Taxability of Official Duty Allowance
Taxability of Personal Allowances
Valuation of Educational Facilities
Taxability of Amenities Provided to Specified Employees
Taxability of Insurance Taken by Employer for Employees
Free or Concessional Loan to Employees
Perquisite – Use of Employer Assets
Perquisites – Medical Facilities
Perquisite – Free Food Facility
Perquisites – Holiday Facilities
Perquisite – Credit Card Facility
Relief from Taxation of Income from Foreign Retirement Benefit Account
Taxability of Perquisite under Section 17(2)(viia)
Taxability of Interest on Contribution to Provident Fund (PF)