Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 18(1)] [Section 18] [Entire Act] Union of India - Subsection Section 18(1)(b) in The Income Tax Act, 2025 (b)any amount due to, or received, whether in lump sum or otherwise, by any assessee from any person—(i)before his joining any employment with that person; or(ii)after cessation of his employment with that person;