Salary income includes wages, pensions, annuities, gratuities, fees, commissions, perquisites, profits in lieu of salary, leave encashment, and other payments received by an individual for services rendered as part of an employment contract. It also includes advance salary and arrears of salary.

Yes, reimbursements for personal expenses such as groceries and children’s education are treated as taxable perquisites unless they qualify for specific exemptions under the Income Tax Act, like education allowances subject to limits.

Yes, you are required to pay taxes on your total income if it exceeds the basic exemption limit. You must calculate your total taxable income, account for eligible deductions, and pay the due tax as self-assessment tax or advance tax before filing your Income Tax Return.

Form 16 is issued only if TDS is deducted from an employee’s salary. If no TDS is deducted, the employer is not required to issue Form 16, but you can still obtain a salary certificate or payslip for record-keeping.

Ex-gratia payments (voluntary payments made by the employer) are fully taxable as part of salary income unless specifically exempted under the Income Tax Act, such as payments under a Voluntary Retirement Scheme (VRS), which may qualify for exemption up to a specified limit.

Transport allowance is exempt only for disabled employees, up to a limit of ₹3,200 per month. For other employees, this exemption has been replaced by the standard deduction of ₹50,000 from FY 2018-19 onwards.

Yes, pension income is taxable under the head 'Salaries'. If received periodically, it is treated as regular salary. However, a lump-sum commuted pension may be partially or fully exempt, depending on the conditions specified in the Income Tax Act.

No, family pension is not taxed as 'salary'. It is taxed under the head 'Income from Other Sources'. A deduction of ₹15,000 or one-third of the pension amount, whichever is lower, is allowed under Section 57.

Yes, salary arrears are taxable in the year of receipt. However, relief under

Yes, you can submit a declaration in Form 12BB to your employer to claim loss from house property (e.g., interest on a home loan) for TDS calculation. The maximum loss that can be adjusted against salary is ₹2 lakh in a financial year.

Yes, a standard deduction of ₹50,000 is available to all salaried employees, irrespective of whether they work for the Central Government, State Government, or private organizations.

Yes, family pensioners can claim a standard deduction of ₹15,000 or one-third of the pension amount, whichever is lower, under Section 57(iia). This is different from the ₹50,000 standard deduction available to salaried employees.