What are the incomes chargeable to income-tax under the head ‘Salaries’ ?

The following incomes shall be chargeable to income-tax under the head ‘Salaries’ :

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(a) Salary due from the present or former employer in the previous year, whether paid or not;

(b) Salary paid or allowed in the previous year on behalf of the present or former employer, due or paid in advance; and

(c) Arrears of salary paid or allowed in the previous year by or on behalf of the present or former employer, if not charged to income-tax in any earlier previous year.