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SALARIES - Coggle Diagram
SALARIES
PART-1 "SALARIES"
Chargeability
(Section 15)
SALARY [SECTION 17(1)]
ALLOWANCES
Fully Taxable
DA,DP
Fixed Medical Allowance
Tiffin Allowance
Servant Allowance
Non-Practising
Hill allowance
Warden Allow.
Deputation
Overtime
Partly Taxable
House Rent Allowance u/s 10(13A)
Special Allowances u/s 10(14)
Annuity / Pension
Gratuity
Leave Encashment
Profits in lieu of Salary
Perquisites
Motor Cars
Fully Exempt
Tax-free perquisites (in all cases)
Medical Facilities
Refreshment
Recreational facilities
Telephone facility
Transport
Personal accident insurance
Refresher Course
Free rations
Computer/laptops
Rent free houses / conveyance
Employers’ Contribution
Annual Premium
PROVIDENT FUNDS
Statutory provident fund
Recognised provident fund
Unrecognised provident Fund
Deductions
(Section 16)
Entertainment Allowance
Profession Tax
Constituents
(Section 17)