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    <title>Compensation to employee on termination - Section 56(2)(xi)</title>
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    <description>Compensation or any other payment due to or received by a person in connection with the termination of employment, or the modification of the terms and conditions relating to employment, is treated as income from other sources and made taxable accordingly. The provision applies regardless of the name given to the payment and focuses on the connection between the payment and the cessation or alteration of employment terms.</description>
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      <description>Compensation or any other payment due to or received by a person in connection with the termination of employment, or the modification of the terms and conditions relating to employment, is treated as income from other sources and made taxable accordingly. The provision applies regardless of the name given to the payment and focuses on the connection between the payment and the cessation or alteration of employment terms.</description>
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