https://www.taxtmi.com/highlights?id=44077 Since the employer having shown the amount in the salary slip of the employee and retained the same with the employer; it becomes an income includable u/s 2(24)(x) - However, deduction u/s 36(1)(va) is permissible. en-us Wed, 23 Jan 2019 12:18:34 +0530 Wed, 23 Jan 2019 12:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=44077 Since the employer having shown the amount in the salary slip of the employee and retained the same with the employer; it becomes an income includable u/s 2(24)(x) - However, deduction u/s 36(1)(va) is permissible. Highlights Income Tax Wed, 23 Jan 2019 12:18:34 +0530 https://www.taxtmi.com/highlights?id=44077