Section 15 under the
Income-tax Act, 2025
Salaries — charging provision
Topic
Salaries — charging provision — Deductions provisions under the Income-tax Act, 2025 (Act 30 of 2025).
What carried over
The substance of this provision was not changed by the re-write. What moved is the citation.
Rare case where the number is unchanged. Note the surrounding renumbering though: old s.17 splits three ways — s.16 (income from salary), s.17 (perquisite), s.18 (profits in lieu of salary).
Source
ICAI concordance row '15 | Salaries | 15'; verified against bare text. Corroborated by TaxGuru comparative study ('Old Sections 15-17 -> New Sections 15-19').
CBDT publishes its own correspondence utility on incometaxindia.gov.in and that is the authority. Spot-check anything high-stakes there before you rely on it.
This is a navigational aid for the 1961 → 2025 transition, not tax advice. It helps you find the right place in the new Act when you already know the old section. Confirm every citation against the bare Act and against CBDT's own correspondence utility before relying on it in a return, certificate, notice reply or opinion. The source text used here is the Act as passed, so any rate or threshold amended by the Finance Act, 2026 is not reflected; section numbers are unaffected.