Official Sources & Statutory Citations
Every formula, tax slab, deduction cap, and statutory rule in PayDecode is linked to primary official government gazettes and notifications.
Income-tax Act, 2025
Enacted to replace the Income-tax Act, 1961. Governs individual tax rates, standard deduction under Section 19, tax slabs under Section 202, and marginal relief under Section 156.
EPFO Statutory Wage Ceiling Increase (₹25,000/mo)
Press Information Bureau (PIB) and Ministry of Labour & Employment notification increasing the statutory wage ceiling from ₹15,000 to ₹25,000 per month. Both employer and employee statutory PF contributions are now ₹3,000/month.
Payment of Gratuity Act, 1972 (as amended)
Section 4 specifies the 15/26 working day formula and mandatory 5-year continuous service eligibility rule. Section 10(10) of the Income-tax Act establishes the ₹20,00,000 lifetime tax-exemption cap.
8th Central Pay Commission (8CPC)
Official Commission website for terms of reference, staff representations, gazette notifications, and announcements regarding fitment factors and pay matrices.