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[Cites 0, Cited by 0] [Section 21A(1)] [Section 21A] [Entire Act]

Union of India - Subsection

Section 21A(1)(e) in Income Tax Rules, 1962

(e)where the payment is not in the nature of salary paid in arrears or in advance or gratuity in respect of past services or compensation received at or in connection with the termination of employment or in commutation of pension, in accordance with the provisions of sub-rule (6).