Deduction under which section?

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Hello everyone,

My father was a govt employee, he get a deduction for (leave ration allowance, cpma etc) , under which section i can show this deduction in income tax return?
Replies (3)

Refer section 17 of IT act for ..... "perquisite" and "profits in lieu of salary"

While filling the form u have an option of exempt income .
See section 10 in which allowance are exempt and amount of allowance exempt u will be able to understand

While filing you can show ithis item under Section 10


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