What is Salary Under Section17(1)?

DS Posted by: Daksh Sinha
• 08 October, 2025
4 Reply

In Section 17(1), the term salary means any income or payments you get from any employer. It includes basic salary allowances, commissions, profits, and bonuses. It is a form of fixed income that an individual gets for their work during a specific period. 

Tags : Salary Under Section17(1)

  • Tushar Singh Rawat 14 October, 2025

    Here is the list of incomes that are mentioned as a salary according to Section 17(1) of the Income Tax Act. 

    • If an employee gets a basic salary from their employer regularly. 
    • Getting House rent allowances (HRA) for rental expenses.
    • Extra compensation is provided to the employees for the inflation on their purchases. 
    • Special allowances are allowed for various purposes, like education, travel, or any other purpose. 

    • NK
      Neel Kaul 15 October, 2025

      Bonuses, commissions, leave encashment, non-monetary benefits, Gratuity, pensions, and profit instead of salary are also included under salary according to Section 17(1) of the Income Tax Act.

  • Rishi Ghosh 09 October, 2025

    The Definition of salary, according to the Income Tax Act, is that any amount which is received by the employee from their employer is considered as salary.

    • SK
      Samar Kulkarni 12 October, 2025

      These are the conditions under which the salary is taxable in India: 

      • If the income is received by the employee. 
      • If the income arises for the employee in India. 
      • If the salary comes from the employment services in India. 

       

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