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    <title>Retired Judges&#039; Dearness Relief Taxable as Income u/s 17(3)(ii) of the Income Tax Act.</title>
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    <description>Profit in Lieu of Salary - the dearness relief is &#039;profit in lieu of salary&#039; and is included as an amount received by a retired judge u/s 17(3)(ii) and would be taxable as income. - HC</description>
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