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    <title>Tax Implication on Salary Arrears of Late Person</title>
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    <description>Tax treatment of salary arrears attributable to a deceased employee&#039;s prior service is in issue where a State University declares arrears after her death for years in which she was alive and employed. Consideration is sought on whether the declared arrears retain the character of taxable salary income, may be included or clubbed with the husband&#039;s salary income, or qualify for exemption because the employee has died.</description>
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