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[Cites 0, Cited by 0] [Section 45(11)] [Section 45] [Entire Act]

Union of India - Subsection

Section 45(11)(b) in The Income Tax Act, 2025

(b)"salary" has the meaning assigned to it in section 16 read with section 18 subject to the following modifications:
(i)in section 16, clauses (e) and (j) shall be omitted;
(ii)in section 18, the references to "assessee" shall be construed as references to "employee of former employee" and the reference to "his employer or former employer" and "an employer or a former employer" shall be construed as reference to "the assessee";