Section mapper · Salary and what your employer pays you
Section 10(10CC) of the Income-tax Act, 1961 is now
section 11 of the Income-tax Act, 2025
Tax your employer pays on a non-monetary perquisite for you.
- Was
s.10(10CC), Income-tax Act, 1961 (repealed)- Is now
s.11 read with Schedule III (Table: Sl. No. 10), Income-tax Act, 2025- In force from
What changed
Moved into a schedule. Serial number 10 of the Schedule III table keeps the rule intact: where a perquisite is not provided by way of a monetary payment and the employer chooses to pay the tax on it, that tax is not your income.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
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