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[Cites 0, Cited by 0] [Section 2(49)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(49)(f) in The Income Tax Act, 2025

(f)any 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 a place where he ordinarily resides or to compensate him for the increased cost of living;