salary will be taxed at the earliest of due or receipt
salary received in advance will be taxable though due is later
Arrears of salary will be taxed in the year of receipt if the same has not been taxed earlier
ICDS 
INCOME 
COMPUTATION 
AND
DISCLOSURE
STANDARDS
SEC
145
SECTION 10(10CC0
TAX ON PERQUISITES
NEED NOT BE GROSSED UP WITH THE TOTAL INCOME