Section mapper · Salary and what your employer pays you
Section 17(2) of the Income-tax Act, 1961 is now
section 17 of the Income-tax Act, 2025
Perquisites — rent-free accommodation, company car, ESOPs and other benefits in kind.
- Was
s.17(2), Income-tax Act, 1961 (repealed)- Is now
s.17, Income-tax Act, 2025- In force from
What changed
Renumbered and given its own section. Perquisite now stands alone in section 17 instead of being sub-section (2) of the salary definition.
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(1) → s.16 — What the word "salary" includes — wages, pension, gratuity, fees, perquisites
- s.17(3) → s.18 — Profits in lieu of salary — severance pay and joining or leaving compensation