Salaries

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Full Text of the Document

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....mployer or a former employer though not due or before it became due to him; (c) any arrears of salary paid or allowed to him in the previous year by or on behalf of an employer or a former employer, if not charged to income-tax for any earlier previous year. 1[Explanation 1].-For the removal of doubts, it is hereby declared that where any salary paid in advance is included in the total income o....