Home > Income Tax Act 2025 > Section-19Last Updated: Feb 20th 2025
Section-19 provides for deductions available against salary income. It also seeks to provide for calculation of the eligible amount of deduction with the help of formula. Learn to understand the section-19 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
Sl No. | Nature of sum | Amount of deduction |
---|---|---|
A | B | C |
1 | Sum paid by the assessee as a tax on employment as per article 276(2) of the Constitution, leviable by or under any law | Entire amount. |
2 | Standard deduction. |
|
3 | Death-cum-retirement gratuity received as referred to in sub-section (2)(g). | Entire amount. |
4 | Payment of retiring gratuity received under the Pension Code or Regulations applicable to the members of the defence services. | Entire amount. |
5 | Gratuity received under the Payment of Gratuity Act, 1972 (39 of 1972). | Amount received, as restricted to the amount calculated as per the provisions of section 4(2) and (3) of that Act. |
6 | Any other gratuity received by an employee —
| Amount being minimum of—
|
7 | Payment in commutation of pension received—
| Entire amount. |
8 | Payment in commutation of pension is received under any scheme from any other employer. |
|
9 | Payment in commutation of pension received from a fund as specified in Schedule VII (Table: Sl. No. 3). | Entire amount. |
10 | Compensation received by a workman at the time of his retrenchment—
| Minimum of—
|
11 | Compensation received by a workman in accordance with any scheme which the Central Government may approve in this behalf, having regard to––
| Compensation received. |
12 | Amount received or receivable on voluntary retirement or termination of service under a scheme or schemes of voluntary retirement, by an employee as referred to in sub-section (2)(h). | Minimum of—
|
13 | Payment received by an employee of the Central Government or a State Government as the cash equivalent of the leave salary in respect of the period of earned leave at his credit at the time of his retirement whether on superannuation or otherwise. | Entire amount. |
14 | Payment of the nature referred against serial number 13 received by an employee who is not a Central Government or State Government employee. | Amount being minimum of —
|
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.