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Direct Taxation
My doubt is when dearness allowance taken fully and when not
Answers (1)
When Q says, DA forms part of salary or forms part of retirement benefits: Full When Q says, X percent of DA forms part of salary: Then that part When Q specifies nothing about DA (part of retirement benefit/not) -> then assume as NOT a part for main solution and in note give alternate solution if it is a part -> not mandatory, but if time permits, since ICAI material does that