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..... - Definitions. 2. In this Scheme, unless the context otherwise requires,— (a) "Act" means the Income-tax Act, 1961 (43 of 1961); (b) "Eligible Employee" means an individual, resident in .....

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..... Capital gains' or, agricultural income; and (iv) he is not in receipt of any other income from which tax has been deducted at source during the previous year by any person other than the employer; .....

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