Background and facts
Section 15 of the Indian Tax Laws (ITL) includes the following incomes as chargeable to tax under the head Income from Salary (Salary head):
Salary that is due from an employer or a former employer, whether paid or not
Salary that is paid or allowed to an employee by or on behalf of an employer or a former employer, though not due or before it becomes due
Any arrears of salary paid or allowed to an employee by or on behalf of an employer or a former
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1 Year PLAN
1999
(Excl. of GST ₹359)
BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)
3 Months PLAN
999
(Excl. of GST ₹179)
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