Section mapper · Salary and what your employer pays you
Section 15 of the Income-tax Act, 1961 is now
section 15 of the Income-tax Act, 2025
What counts as salary income and when it is taxed.
- Was
s.15, Income-tax Act, 1961 (repealed)- Is now
s.15, Income-tax Act, 2025- In force from
What changed
Renumbered only — the section number happens to be unchanged. Salary is still taxed when it is due or when it is paid, whichever is earlier.
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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