Retirement benefits from PSU

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Ek client ko 25 lac amount received hui h after retirement from Indian oil corporation PSU before 5 years amount ko ITR 1 m kaha show kare
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Retirement benefits are generally exempted like PF, Gratuity, Leave encashment (utpo Rs.3.0 Lakhs), commuted pension, etc. and ITR can be filed during that year as per applicable ITR1 or ITR2. 5 Years ago is not understood


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