Definition of income from employment
Aggregation of married persons'
incomes
Ascertain- ment of assessable income
Allowances.
Rates of Salaries Tax.
6.
10. (1) Income from any office or employment includes
(i) any wages, salary, leave pay, fee, pension, com- mission, bonus, gratuity, or perquisite, whether derived. from the employer or others, except the value of any holiday warrant, passage, or other form of free conveyance granted by an employer to an employee, or any allowance for the purchase of any such conveyance in so far as it is expended for such purpose;
(ii) the rental value of any place of residence provided rent-free by the employer;
(iii) where a place of residence is provided by an employer at a rent less than the rental value, the excess of the rental value over such rent.
(2) The rental value of any place of residence shall be the rateable value arrived at in accordance with section 6: Provided that for the purposes of sub-section (1) (ii) and (iii), any excess of rental value over one-sixth of the income described in sub-section (1) (i) shall be disregarded.
11. The income as defined in section 10 of a married woman who is not living apart from her husband under the decree of a competent court or a duly executed deed of separation shall, for the purposes of this Chapter, be deemed to be the income of her husband and shall be chargeable accordingly: Provided that such part of the total amount of the tax charged to the husband as appears to the Commissioner to be charged in respect of the income of the wife may, if necessary, be collected from the wife, notwithstanding that no assessment has been made upon her, and the provisions of this Ordinance as to collection and recovery of tax shall apply accordingly.
12. (1) Save as provided in this section, the assessable income chargeable to Salaries Tax for any year of assessment shall be the income of the recipient as defined in Section 10 for the year preceding the year of assessment.
(2) Where a person commences to receive income chargeable to Salaries Tax on a day within a year of assess- ment, his assessable income for that year of assessment shall be his income from such day to the end of the year of assessment.
(3) Where a person has commenced to receive income chargeable to Salaries Tax on a day within the year preceding the year of assessment, his assessable income for that year of assessment shall be his income for one year from such day.
(4) Where a person ceases to receive income chargeable to Salaries Tax his assessable income for the year of assessment in which the cessation occurs shall be his income for the period beginning on the first day of April in that year and ending on the date of cessation.
13. There shall be deducted from the assessable income liable to salaries tax of any individual before arriving at the net chargeable income the allowances provided in section 43.
14. Salaries tax shall be charged for each year of assess- ment upon the net chargeable income for that year calculated as provided by sections 10 to 13 at the following rates—
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