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Indian Income Tax Bill, 2025
Chapter IV ‐ B
Computation of Total Income
Salaries
Section No.
Particulars
IT Act, 1961
Section No.
if any
15
Salaries
15
16
Income from Salary
17(1)
17
Perquisite
17(2)
18
Profits in lieu of Salary
17(3)
19
Deductions from Salaries
10
/
16
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