Salary of sole proprietorship owner

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An owner of sole proprietorship can not take salary from the business; under which section of Income tax act..
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As per section 37 of the Income tax act 1961, expenditure personal in nature not allowed as deduction .One can not pay salary to himself , however he can withdraw from business as drawings , same is of personal nature . please confirm with others also.
One can't pay salary to himself. There must be a employer employee relationship for Salary, which doesn't exist in this case, So, u can't pay salary to yourself


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