Section 17 Of Income Tax Act
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2 the expenses.
Section 17 of income tax act. Section 17 1 is one of the most important provisions in the income tax act. Under the act the term perquisites is defined by section 17 2 as including the following items. Salary perquisite and profits in lieu of salary defined 3for the purposes of sections 15 and 16 and of this section.
Section 17 in the income tax act 1995. 6for the purposes of sections 15 and 16 and of this section 1 salary 7 includes7 i wages. The value of rent free accommodation provided to the assessee by his employer sec.
Section 17 income tax act 1961 2015 salary perquisite and profits in lieu of salary defined. Iv any fees commissions perquisites or profits in lieu of or in addition to any salary or wages. Section 17 of income tax act 1961 2017 provides for salary perquisite and profits in lieu of salary defined.
Ii any annuity or pension. Section 17 income tax act 1961 amended by finance act 2017 section 17 income tax act 1961 explains salary perquisite and profits in lieu of salary salary perquisite and profits in lieu of salary defined. Section 17 1 defines what incomes will be treated as salary what will be excluded.
For the purposes of sections 15 and 16 and of this section. The value of any concession in the matter of rent respecting any accommodation provided to the assessee by his employer sec.
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