Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 26] [Section 15] [Entire Act] Union of India - Subsection Section 15(a) in The Income Tax Act, 1961 (a)any salary due from an employer or a former employer to an assessee in the previous year, whether paid or not;