Section 10(5) of the Income-tax Act, 1961--Meaning of ``Home District''--Clarification regarding

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....me District''--Clarification regarding Section 10(5) of the Income-tax Act, 1961, provides that in the case of an individual being a citizen of India, travel concession or assistance received by or due to an individual from the employer for himself, his spouse and children in connection with his proceeding on leave or on retirement or on termination of service to his ``Home District'' is exempt....