Section mapping · “Salary”, “perquisite” and “profits in lieu of salary” defined
Section 17 (ITA 1961) → 16 + 17 + 18 (ITA 2025)
Section 17 of the Income-tax Act, 1961 corresponds to sections 16 + 17 + 18 of the Income-tax Act, 2025, per the official CBDT comparison utility.
Mapping type: splitConfidence: Official CBDTAs of: 2026-08-09
| ITA 1961 | ITA 2025 |
|---|---|
| 17 “Salary”, “perquisite” and “profits in lieu of salary” defined | 16 Income from Salary |
| 17 Perquisite | |
| 18 Profits in lieu of salary |
This mapping is carried verbatim from the official CBDT Income-tax Act 1961 ↔ 2025 comparison utility on incometaxindia.gov.in. The utility is a navigational aid; for legal proceedings rely on the enacted text.
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