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Section15
The Income-tax Act, 1961

Salaries

Repealed From 01 Apr 1962 Act 43 of 1961 As on 15 Oct 2026

Act 43 of 1961 Ministry Finance Enacted 13 Sep 1961 In force 01 Apr 1962 Cited by 7 provisions

This provision is repealed. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026. It is reproduced because conduct before that date is still charged, tried and appealed under it.

Section 15 of the Income-tax Act, 1961 deals with salaries. The following income shall be chargeable to income-tax under the head "Salaries"— (a) any salary due from an employer or a former employer to an assessee in the previous year, whether paid or not; The Act came into force on 01 Apr 1962. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026, but conduct before that date is still charged, tried and appealed under it.

The following income shall be chargeable to income-tax under the head "Salaries"—

(a) any salary due from an employer or a former employer to an assessee in the previous year, whether paid or not;

(b) any salary paid or allowed to him in the previous year by or on behalf of an employer or a former employer though not due or before it became due to him;

(c) any arrears of salary paid or allowed to him in the previous year by or on behalf of an employer or a former employer, if not charged to income-tax for any earlier previous year.

Explanation 1.—For the removal of doubts, it is hereby declared that where any salary paid in advance is included in the total income of any person for any previous year it shall not be included again in the total income of the person when the salary becomes due.

Explanation 2.—Any salary, bonus, commission or remuneration, by whatever name called, due to, or received by, a partner of a firm from the firm shall not be regarded as "salary" for the purposes of this section.

Deductions from salaries.

Section 15, The Income-tax Act, 1961 (Act 43 of 1961).

Now in the Income-tax Act

INCOME-TAX-ACT-2025 15 Salaries Official correspondence

Measured by comparing the text of the two provisions, not taken from an official correspondence table — there is no machine-readable one. See both texts side by side before relying on it.

Both regimes are live. The repealed enactment still governs what happened while it was in force. We never redirect one to the other.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Referred to by 7

  1. Finance Act s. 6 Amendment of section 15
  2. High Court Judges Salaries and Conditions of Service Act s. 22D Exemption from liability to pay income-tax on certain perquisites received by a Judge
  3. s. 17 "Salary", "perquisite" and "profits in lieu of salary" defined
  4. Salaries and Allowances of Ministers Act s. 10A Exemption from liability to pay income-tax on certain perquisites received by a Minister
  5. Salaries and Allowances of Officers of Parliament Act s. 10A Exemption from liability to pay income-tax on daily allowance received by the Chairman and certain perquisites received by an officer of Parliament
  6. Salary and Allowances of Leaders of Opposition in Parliament Act s. 9A Exemption from liability to pay income-tax on certain perquisites received by a Leader of the Opposition
  7. Supreme Court Judges (Salaries and Conditions of Service) Act s. 23D Exemption from liability to pay Income-tax on certain perquisites received by a Judge

Questions about Section 15

What does Section 15 of the Income-tax Act deal with?

Section 15 of the Income-tax Act is headed "Salaries". The following income shall be chargeable to income-tax under the head "Salaries"— (a) any salary due from an employer or a former employer to an assessee in the previous year, whether paid or not;

How do I find court cases under Section 15 of the Income-tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Income Tax Act 15, section 15 Income Tax Act, section 15 of the Income-tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 15 of the Income-tax Act, and has it changed?

7 other provisions in this corpus refer back to it. For anything done on or after 1 April 2026 the provision to read is Income-tax Act, 2025, section 15 (Salaries), which replaced it; conduct before that date is still charged, tried and appealed under this section.

When did Section 15 of the Income-tax Act come into force?

Section 15 of the Income-tax Act, cited as Income Tax Act 15, came into force on 01 Apr 1962, having been enacted on 13 Sep 1961. It is no longer in force.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recovered from the consolidated text published by the Income Tax Department, as amended by the Finance Act, 2026. India Code holds no record of this Act in any form. This page is not a substitute for legal advice.