Commutation of pension received by Judges of the Supreme Court and High Courts--Applicability of section 10(10A)(i) of the Income-tax Act, 1961

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....) of the Income-tax Act, 1961, any payment in commutation of pension received, inter alia, under the Civil Pension (Commutation) Rules of the Central Government, shall not be included while computing the total income of the recipient. 2. The issue regarding the applicability of section 10(10A(i) to the computation of pension received by Judges of the Supreme Court and the High Courts has been con....