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    <title>Example:-During the previous year ending 31st March, 2013, X, a salaried employee received 10,67,000 as basic salary and 20,000 as arrears of bonus of the financial year 1992-93. During the previous year 1992-93, X has received 50,000 as salary. X deposits 1,500 (during 1992-93) and 10,000 (during 2012-13) in PPF.</title>
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      <description>Example:-During the previous year ending 31st March, 2013, X, a salaried employee received 10,67,000 as basic salary and 20,000 as arrears of bonus of the financial year 1992-93. During the previous year 1992-93, X has received 50,000 as salary. X deposits 1,500 (during 1992-93) and 10,000 (during 2012-13) in PPF.</description>
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