Basically there are three different incomes taxable under the head Salaries:

1. Salary Due: The due income of an employee from his employer, whether paid or not. It is also applicable if the income is due from a former employer.
2. Advance Salary: A salary paid by an employer to his employee before the due date. The salary paid by the former employer can also be counted under this section.
3. Arrears of Salary: Any arrears of salary for which income tax had not been deducted previously when given to an employer comes under this section. When a former employee pays arrears then it can also be counted.