"surrender of salary"

Nirali (No) (125 Points)

05 September 2012  
"If an employee opts to surrneder his salary to the central government under section 2 of the voluntary surrender of salaries Act, 1961, the salary so surrendered would be excluded while computing his taxable income." *my question is employee apni salary salary surrender kyu karega? *what should be reason behind it? Thanks to expert.