Rule 17 of Income Tax Rules - Salary income for purposes of section 17(1)(c)(ii).

Last Updated: 01-04-2026

17. Salary income for purposes of section 17(1)(c)(ii)^{^[i]}

For the purposes of section 17(1)(c)(ii), the prescribed income under the head "Salaries" shall be ₹ 400000.

[i] This Rule was inserted by N No. 22/2026 dt. 20-03-2026 wef 01-04-2026.