Definitions

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....4<br>Definitions. 2.&nbsp;&nbsp; In this Scheme, unless the context otherwise requires,— (a)&nbsp; "Act" means the Income-tax Act, 1961 (43 of 1961); (b)&nbsp; "Eligible Employee" means an ....

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....s and gains of business or profession' or 'Capital gains' or, agricultural income; and (iv)&nbsp; he is not in receipt of any other income from which tax has been deducted at source during the prev....