what is safety salary

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safety salary was allowed as deduction for computing income from PGBP in a problem of taxmann

i follow TN.Manoharan as reference book as my institute follows it, i never came across the word safety salary in TN.Manoharan.

can you please clarify me what actually safety salary is
ย and under which section of IT Act it is an allowable expenditure

Replies (1)

I too would be glad to know this even i never came across it....


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