Tax exemption threshold for foreign remuneration reduces the salary amount on which income tax is computed. Computation under section 10(6)(viia)(A) treats remuneration as including salary, allowances and perquisites provided by the employer outside India; the exempt initial slice of remuneration is not includible in total income and must be deducted from total remuneration to determine the amount chargeable under the head 'Salaries.'
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Provisions expressly mentioned in the judgment/order text.
Tax exemption threshold for foreign remuneration reduces the salary amount on which income tax is computed.
Computation under section 10(6)(viia)(A) treats remuneration as including salary, allowances and perquisites provided by the employer outside India; the exempt initial slice of remuneration is not includible in total income and must be deducted from total remuneration to determine the amount chargeable under the head "Salaries."
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