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Union of India - Section

Section 3 in The Voluntary Surrender Of Salaries (Exemption From Taxation) Act 1961

3. Provisions of section 2 apply to allowances.

- The provision of section 2 shall apply in relation to any allowances due to any such person as is referred to therein for any period after the 31st day of March, 1961 as they apply in relation to his salary.