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    <description>Salaries are taxable where due, paid or allowed in the previous year, or where arrears are paid or allowed if not earlier charged; advance salary already included in income is not taxed again when due; partner remuneration from the firm is not regarded as salary for this purpose.</description>
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      <description>Salaries are taxable where due, paid or allowed in the previous year, or where arrears are paid or allowed if not earlier charged; advance salary already included in income is not taxed again when due; partner remuneration from the firm is not regarded as salary for this purpose.</description>
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