Section 16(ia)

What section 16(ia) of the Income-tax Act, 1961 does, and where it sits. This library holds no authority that turns on it.

The Income-tax Act, 1961 was repealed on 1 April 2026. It still governs income earned up to 31 March 2026, and every proceeding about those years however late — assessment, reassessment, rectification, penalty, revision and appeal alike. Income earned from 1 April 2026 is governed by the Income-tax Act, 2025. What changed, and which Act governs your year →

No authority in this library turns on Section 16(ia). That is a statement about this library and not about the law: it means no judgment, circular or instruction held here decides a point under it. What the provision does is explained below. If you are looking for a decision on it, say so through the search box — a provision people search for and we hold nothing on is the most useful thing we can be told.

Explained in this library

What section 16(ia) does, in plain English, before you read what the courts made of it.

Salary: HRA, LTA and how perquisites are valued

How much of my HRA and LTA is actually exempt, and how is my company flat valued?

Section 16 gives three deductions from salary, and only three

What can I actually deduct from my salary income under s.16, and what is the standard deduction figure?