Section mapper · Salary and what your employer pays you
Section 16(iii) of the Income-tax Act, 1961 is now
section 19 of the Income-tax Act, 2025
Professional tax paid to your state, deducted from salary.
- Was
s.16(iii), Income-tax Act, 1961 (repealed)- Is now
s.19(1), Table: Sl. No. 1, Income-tax Act, 2025- In force from
What changed
Renumbered. Now serial number 1 of the section 19 table: the entire amount of tax on employment levied under article 276(2) of the Constitution.
Our CTC to in-hand calculator applies this provision, and cites the 2025-Act number beside the figure it produces.
Where this comes from
Read from egazette.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.
Sections people look up next
- s.16 → s.19 — Deductions from salary — standard deduction, professional tax, gratuity and leave encashment
- s.16(ia) → s.19 — Standard deduction from salary