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    <title>Recovery of taxable income pertaining to previous year</title>
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    <description>Recovered emoluments erroneously paid in prior years may be deducted from the employee&#039;s current-year income, and tax for the current year should be computed on the net amount after such deduction, with TDS determined accordingly.</description>
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      <description>Recovered emoluments erroneously paid in prior years may be deducted from the employee&#039;s current-year income, and tax for the current year should be computed on the net amount after such deduction, with TDS determined accordingly.</description>
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