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[Cites 0, Cited by 0] [Section 69] [Entire Act]

Union of India - Subsection

Section 69(5) in Income Tax Rules, 1962

(5)For the purpose of this rule except sub-rules (2A) and (2B), "pay" means the pay to which the employee is entitled at the time when the withdrawal is granted or, in the case of an employee referred to in sub-rule (2) of rule 5 of Part A of the Fourth Schedule, the pay (including increments, if any) which he would have received had he not entered the armed forces of the Union or been taken into or employed in the national service.