Any salary due from employer to an assessee  in the previous year whether actually paid or not.

Any salary paid or allowed to him in the previous year by or on behalf of the employer though not due or before it became due.

Any arrears of salary paid or allowed to him in the previous year by or on behalf of employer if not charged to income tax for any earlier previous year. 

Salary is taxable on “due” or “receipt” basis whichever is earlier. 

Method of accounting adopted by the employee is not relevant.