Amendment of section 17

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Full Text of the Document

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....of any illness relating to COVID-19 subject to such conditions as the Central Government may, by notification in the Official Gazette, specify in this behalf:". - Clause 10 seeks to amend section 17 of the Income-tax Act relating to definition of "salary", "perquisite" and "profits in lieu of salary". Clause (2) of the said section, inter alia, provides the definition of the term "perquisite" ....