Composite transfer grant of central government employees is taxable or not. And under which section it is mentioned
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Composite transfer grant
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Conditions for Exemption To qualify for exemption, the following conditions must be met:
1. The transfer grant must be received by a Central Government employee.
3. The grant must not exceed the actual expenditure incurred by the employee. Circulars and Notifications The exemption is also clarified in various circulars and notifications issued by the Central Board of Direct Taxes (CBDT), including: -
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