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of <h1>Rule 3C deems salary income as Rs. 4,00,000 for purposes of section 17(2)(iii)(c) of the Act</h1> For the specified provision of section 17(2)(iii)(c) of the Act, Rule 3C fixes the prescribed income under 'Salaries' at Rs. 4,00,000. This rule determines that, for the purposes of that clause, salary income shall be deemed to be four lakh rupees.
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