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[Cites 0, Cited by 0] [Section 19(1)] [Section 19] [Entire Act]

Union of India - Subsection

Section 19(1)(b) in The Income Tax Act, 2025

(b)in respect of the entries against serial numbers 6 and 14 thereof, "Salary" includes dearness allowance, if the terms of employment so provide, but excludes all other allowances and perquisites;