What does mean by "income chargeable under salaries"

abhishek sharma (se) (128 Points)

24 June 2014  

in the tds sheet of ITR-2 under schedule TDS-1, there is a column "Income chareable under salaries".

what should be its value?

should to be same as "income chargeable under head salaries" which in Schedule S?

or it should be same as "Total amount paid" by company in form 26-as?

 

Note: schedule S's income chargeable under head salaries = Total salary - Exempt Income

and in form 26-as, TOtal amount paid = Total salary - perks(e.g. Food facility)