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    <title>Amendment of section 17</title>
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    <description>The amendment inserts a proviso into clause (2) of section 17 excluding from that clause any employee whose income under the head &quot;Salaries&quot;, exclusive of the value of non-monetary perquisites, does not exceed a specified threshold for the relevant assessment year, thereby creating a temporary employee income threshold exemption and distinguishing monetary salary from non-monetary perquisites for that purpose.</description>
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    <pubDate>Tue, 21 Oct 2008 13:21:46 +0530</pubDate>
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      <description>The amendment inserts a proviso into clause (2) of section 17 excluding from that clause any employee whose income under the head &quot;Salaries&quot;, exclusive of the value of non-monetary perquisites, does not exceed a specified threshold for the relevant assessment year, thereby creating a temporary employee income threshold exemption and distinguishing monetary salary from non-monetary perquisites for that purpose.</description>
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