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Direct Taxation
In computation of Salary for the purpose of HRA, any Dearness allowance can be included or only the Dearness allowance which is for retirement benefits?
Answers (1)
DA included for retirement benefits Rule 2A - Explanation states “salary” shall have the meaning assigned to it in clause (h) of rule 2 of Part A of the Fourth Schedule; which states "(h) "salary" includes dearness allowance, if the terms of employment so provide, but excludes all other allowances and perquisites."
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