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[Cites 0, Cited by 0] [Section 21A(1)] [Section 21A] [Entire Act]

Union of India - Subsection

Section 21A(1)(a) in Income Tax Rules, 1962

(a)where any portion of the assessee's salary is received in arrears or in advance or, any portion of family pension is received by an assessee in arrears, in accordance with the provisions of sub-rule (2);