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Report No. 12

B.-Relief for income-tax

90. Salary paid for more than one year.-

Where, by reason of any portion of an assessee's salary being paid in arrears or in advance, or by reason of his having received in any one financial year salary for more than twelve months or a payment which is under the provisions of section 17 [sub-section (1) of section 7] a perquisite or a profit in lieu of salary, his income is assessed at a rate higher than that at which it would otherwise have been assessed, the Central Government may grant the appropriate relief.

[Section 60(2)]

Income-Tax Act, 1922 Back

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