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 80JJAA(2)] [Section 80JJAA] [Entire Act] Union of India - Subsection Section 80JJAA(2)(iii) in The Income Tax Act, 1961 (iii)"emoluments" means any sum paid or payable to an employee in lieu of his employment by whatever name called, but does not include -