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Sch. IV Part B Rule 1 – Income Tax Act, 1961

Income Tax Act, 1961



Sch. IV Part B Rule 1. DEFINITIONS.



In this Part, unless the context otherwise requires, “employer”, “employee”, “contribution” and “salary” have, in relation to superannuation funds, the meanings assigned to those expressions in rule 2 of Part A in relation to provident funds.



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Income Tax Act, 1961 


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