House Rent Allowance Exemption: Performance Bonus Excluded from 'Salary' Definition u/r 2A, Income Tax Act 1961.

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....Computation of Exemption u/s 10(13A) for House Rent Allowance (HRA) - ‘performance bonus’ does not form part of ‘salary’ as defined in clause (h) of Rule 2A for the purposes of Section 10(13A) of the Income tax Act, 1961....