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[Cites 0, Cited by 16] [Section 10(14)] [Section 10] [Entire Act]

Union of India - Subsection

Section 10(14)(ii) in The Income Tax Act, 1961

(ii)any such allowance granted to the assessee either to meet his personal expenses at the place where the duties of his office or employment of profit are ordinarily performed by him or at the place where he ordinarily resides, or to compensate him for the increased cost of living, as may be prescribed and to the extent as may be prescribed: