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

Union of India - Subsection

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

(c)where the payment is in the nature of compensation received by the assessee from his employer or former employer at or in connection with the termination of his employment after continuous service for not less than three years and where the unexpired portion of his term of employment is also not less than three years, in accordance with the provisions of sub-rule (4);