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    <title>Deductions from salaries.</title>
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    <description>Section 19 sets out items deductible from salary income, enumerating specific exemptible payments-tax on employment, a standard deduction, multiple types of gratuity, pension commutation, specified fund payments, retrenchment compensation, voluntary retirement receipts and leave encashment-and prescribes the applicable limits, formulas and qualifying schemes under which each such amount is to be allowed.</description>
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