Section mapper · Salary and what your employer pays you
Section 16 of the Income-tax Act, 1961 is now
section 19 of the Income-tax Act, 2025
Deductions from salary — standard deduction, professional tax, gratuity and leave encashment.
- Was
s.16, Income-tax Act, 1961 (repealed)- Is now
s.19(1), Table, Income-tax Act, 2025- In force from
What changed
Restructured. Section 19 puts every salary deduction into one 14-row table. Rules that used to sit in section 10 as exemptions — gratuity, commuted pension, retrenchment compensation, VRS and leave encashment — are now deductions in that table instead.
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.
Sections people look up next
- s.16(ia) → s.19 — Standard deduction from salary
- s.16(iii) → s.19 — Professional tax paid to your state, deducted from salary
- s.10(10) → s.19 — Gratuity exemption when you retire or leave a job
- s.10(10AA) → s.19 — Leave encashment on retirement