Section mapper · Salary and what your employer pays you
Section 17(1) of the Income-tax Act, 1961 is now
section 16 of the Income-tax Act, 2025
What the word "salary" includes — wages, pension, gratuity, fees, perquisites.
- Was
s.17(1), Income-tax Act, 1961 (repealed)- Is now
s.16, Income-tax Act, 2025- In force from
What changed
Renumbered and split. The 1961 Act defined salary, perquisite and profits in lieu of salary in one section; the 2025 Act gives each its own — 16, 17 and 18.
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.17(2) → s.17 — Perquisites — rent-free accommodation, company car, ESOPs and other benefits in kind
- s.17(3) → s.18 — Profits in lieu of salary — severance pay and joining or leaving compensation
- s.15 → s.15 — What counts as salary income and when it is taxed