¹[Salary income for the purposes of item (c) of sub-clause (iii) of clause (2) of section 17 of the Act.

For the purposes of item (c) of sub-clause (iii) of clause (2) of section 17 of the Act, the prescribed income under

the head "Salaries" shall be four lakh rupees.]

Note:-

1. Inserted by the Income tax (Twenty Second Amendment) Rules, 2025 dated 18.08.2025.