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Q. |
M.Ltd announced increase in D.A. on 21-03-2017 with retrospective effect from 21-3-2012 and the same were paid on 6-04-2017. The arrears of D.A. shall be taxable in the previous year ________ |
A. | 2016-17 |
B. | 2017-18 |
C. | In respective previous years to which these relate |
D. | Previous years |
Answer» B. 2017-18 |
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