INCOME TAX ACT 2025
Income Tax Act 2025Chapter IV

Section 15

Salaries

Computation of Total Income
ITA 1961 Equivalent: S.15
Key topics covered
#salary#due basis#advance salary
Section Overview

Section No.

15

Chapter

IV

ITA 1961 Predecessor

S.15

Chapter Context

Section 15 falls under Chapter IV — Computation of Total Income of the Income Tax Act 2025. This act came into force on 1 April 2026, replacing the Income Tax Act 1961. The equivalent provision in the old act was S.15.

Frequently Asked Questions

Section 15 of the Income Tax Act 2025 deals with "Salaries". It falls under Chapter IV (Computation of Total Income). The equivalent provision in the old Income Tax Act 1961 was S.15. The Income Tax Act 2025 came into force on 1 April 2026, replacing the entire ITA 1961.

S.15 of the Income Tax Act 1961 corresponds to Section 15 of the Income Tax Act 2025 ("Salaries"). The ITA 2025 reorganised and renumbered most provisions from ITA 1961 while retaining their substantive legal effect. Tax professionals and taxpayers familiar with the old numbering can use this section-by-section mapping to navigate the new act.

Section 15 ("Salaries") is part of Chapter IV — Computation of Total Income — of the Income Tax Act 2025. This chapter deals with computation of total income provisions applicable for Tax Year 2026-27 and onwards.