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[Cites 0, Cited by 0] [Section 2A] [Entire Act]

Union of India - Subsection

Section 2A(b) in Income Tax Rules, 1962

(b)the amount by which the expenditure actually incurred by the assessee in payment of rent in respect of residential accommodation occupied by him exceeds one-tenth of the amount of salary due to the assessee in respect of the relevant period; or