Section 16 of the Income Tax Act

Income-tax Act, 2025: s.19

Section 16 of the Income-tax Act, 1961 corresponds to section 19 (Deductions from salaries) of the Income-tax Act, 2025.

Read section 19 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 16 is New Okhla Industrial Development Authority (Noida) v. CCIT (95 Taxmann.com 58), cited in 6 of the 54 judgments on BharatTax that turn on this section.

Leading authorities on Section 16

New Okhla Industrial Development Authority (Noida) v. CCIT
95 Taxmann.com 58 · 2018 · Supreme Court
6
citing judgments
Parulbhai Patel v. ACIT
367 ITR 234 · High Court
4
citing judgments

Judgments on Section 16

T.K. Ginarajan vs. The Commissioner of Income Tax, Cochin, Kera La

CIVIL APPEAL No. 5216/2002Supreme Court01 Aug 2013

Bench: The Court Was: Whether The Incentive Bonus Paid To The Development Officers By The Life Insurance 813 H

Section 10(14)Section 16Section 17Section 17(1)Section 2(24)

M/S Ponds India Ltd(Merged With H.L.Ltd) vs. Commnr. of Trade Tax, Lucknow

The appeals are allowed with costs

C.A. No.-003644-003644 - 2008Supreme Court16 May 2008
Section 16Section 3Section 39

The Commissioner of Income Tax and Ors vs. M/S R.B. Premnath and Sons

ITA/8/2003HC Uttarakhand01 Apr 2004
Section 143Section 4Section 6

Commissioner of Wealth-Tax vs. Hasmukhlal Gandalal

WTR/52/1991HC Gujarat24 Jun 2003
Section 18(1)(c)Section 27(1)

Commissioner of Wealth-Tax vs. Chandrakant Gandalal

WTR/49/1991HC Gujarat23 Jun 2003
Section 18(1)(c)Section 27(1)

M/S.Sree Narayana Chandrika Trust vs. Commnr. of Gift Tax, Kerala

In the result, we answer the question no

C.A. No.-001427-001427 - 2001Supreme Court25 Apr 2003
For Respondent: COMMISSIONER OF GIFT TAX KERALA
Section 16Section 5(2)

Sri Jagatram Ahuja vs. The Commissioner of Gift Tax, Hyderabad

CIVIL APPEAL No. 3137/1995Supreme Court17 Oct 2000

Bench: 3 Judges

Section 2

Prabhavati B Solanki vs. Commissioner of Wealth Tax

WTR/23/1983HC Gujarat16 Dec 1998
Section 15Section 16Section 17A

M/S. Lok Nath and Company, the Mall, Shimla vs. Commissioner of Wealth Tax, Patjala

CIVIL APPEAL No. 9697/1995Supreme Court31 Oct 1995

Bench: 2 Judges

Section 16Section 16(2)Section 16(3)Section 18(1)(a)Section 25(2)Section 27(1)

Commissioner of Income-Tax, Delhi vs. Mahalaxmi Sugar Mills Co. Ltd

In the result the appeals are allowed, the judgment of the High

CIVIL APPEAL No. 1350/1974Supreme Court15 Jul 1986

Bench: 2 Judges

Section 24Section 6

The Assotd. Cement Companies Ltd vs. The Commercial Tax Officer

In the result, we allow the appeal in part and set

C.A. No.-000852-000852 - 1980Supreme Court02 Sept 1981
For Respondent: COMMERCIAL TAX OFFICER, KOTA & ORS
Section 10Section 10(3)Section 11Section 11BSection 7Section 7ASection 9Section 9(2)

Mahant Sri Srinivas Ramnuj Das, Mahant of Emar Math, Puri vs. The Agricultural Income Tax Officer, Puri & Anr

In the result, we are clearly of the view that s

CIVIL APPEAL No. 1770/1972Supreme Court12 Sept 1978

Bench: 3 Judges

Section 9

Badri Prasad and Ors. Etc vs. Collector of Central Excise & Ors. Etc

TRANSFER PETITION (CIVIL) No. 24/1970Supreme Court30 Mar 1971

Bench: 5 Judges

Section 71

Seth Jamnadas Daga and Others vs. Commissioner of Tncome-Tax, South Bombay

CIVIL APPEAL No. 516/1959Supreme Court12 Dec 1960

Bench: 3 Judges