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[Cites 0, Cited by 0] [Section 115(2)] [Section 115] [Entire Act]

Union of India - Subsection

Section 115(2)(a) in Income Tax Rules, 1962

(a)in respect of income chargeable under the head "Salaries", the last day of the month immediately preceding the month in which the salary is due, or is paid in advance or in arrears;