Section 35DDA: VRS Tax Implications Hinge on Voluntary Participation, Even Amid Government Pressure and Retrenchment Threats.

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....Applicability of Section 35DDA - VRS - It may be a different thing that the government persuaded or pressurized all the employees to accept the scheme giving threat of retrenchment - It is voluntary because only when a scheme is voluntary, there is question of anybody opting to avail or not to avail - AT....