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[Cites 0, Cited by 0] [Section 18(1)] [Section 18] [Entire Act]

Union of India - Subsection

Section 18(1)(a) in The Income Tax Act, 2025

(a)the amount of any compensation due to, or received by, an assessee from his employer or former employer at or in connection with the—
(i)termination of his employment; or
(ii)modification of the terms and conditions relating thereto;