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    <title>Scope of gross salary</title>
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    <description>Clause 21 defines gross salary as the amount of salary due or paid (including arrears or advance) to a person by or on behalf of his employer or former employer in the financial year, capturing both amounts actually paid and amounts due within income from employment.</description>
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      <description>Clause 21 defines gross salary as the amount of salary due or paid (including arrears or advance) to a person by or on behalf of his employer or former employer in the financial year, capturing both amounts actually paid and amounts due within income from employment.</description>
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