(1)The following income shall be chargeable to income-tax under the head "Salaries":—(a)any salary due from an employer to an assessee in the tax year, whether paid or not;(b)any salary paid or allowed to him in the tax year by or on behalf of an employer though not due or before it became due to him;(c)any arrears of salary paid or allowed to him in the tax year by or on behalf of an employer, if not charged to income-tax for any earlier tax year.
