There were many changes in the salary structure after the 7th Pay Commission recommendations were cleared. The PCDA has released a list of both taxable elements of pay and non-taxable elements of pay. Provisions are applicable equally for monthly payment of Allowances as well as arrears for the said head of Pay/ Allowances. Salary for this purpose includes Pay in Pay Band + Grade Pay + MSP (w.e.f. 01 Sep 08) + DA + NPA (if any). So, lets have a look at the list of taxable and non-taxable elements of pay in video!