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chapter 1,2,3 (Income from salary (Basis of charge (Basis of taxability,…

- - - - Any salary due from employer to an assessee
      - Any salary paid by or on behalf of an employer
      - Any arrears of salary paid in p.y, if not taxed in any earlier previous years
  - - - Nature of leave encashment
        
        status of employee
        
        whether taxable
        
        taxable (relief under sec 89)
        
        fully exempt
        
        fully or partly exempt
        
        govt/non govt
        
        govt
        
        non gov
      - during continuity of employment
      - at time of retirement/leaving job
    - - earned leave * average monthly salary
      - 10* average monthly salary
      - leave encashment actual
      - average monthly salary
        
        basic salary + dearness allowance if terms of employment so provide + commission
        
        average salary drawn
        
        10 months preceding the date of retirement