Section 17 of the Income-tax Act, 2025 deals with:

In Part B (Salaries) of Chapter IV of the Income-tax Act, 2025, section 17 defines 'perquisite' (for example, the value of rent-free or concessional accommodation provided by the employer). 'Profits in lieu of salary' is defined in section 18 and deductions from salaries are in section 19, while the heads of income are listed in section 13; 'salary' itself is defined in section 16 and charged under section 15. (Under the Income-tax Act, 1961, salary, perquisite and profits in lieu of salary were all defined together in section 17.)