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

Union of India - Subsection

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

(e)any special allowance or benefit, other than perquisite included under sub-clause (d), specifically granted to the assessee to meet expenses wholly, necessarily and exclusively for the performance of the duties of an office or employment of profit;