Section 2(24)(iiia) in The Income Tax Act, 1961

[Cites 0, Cited by 9] [Section 2(24)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(24)(iiia) in The Income Tax Act, 1961

(iiia)any special allowance or benefit, other than perquisite included under sub-clause (iii), specifically granted to the assessee to meet expenses wholly, necessarily and exclusively for the performance of the duties of an office or employment of profit ;

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Union of India - Subsection

Section 2(24)(iiia) in The Income Tax Act, 1961