Can we calculate hra on basic pay or pipb only (pay in pay band(pipb) and not grade pay(agp) , if yes than which section of income tax act supports it? Generally hra is calculated on pipb plus agp
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Circular No 1-2018 Processing of income-tax returns under section 143(1) of the Income-tax Act .pdf
Income Tax Calculation 2009-10 - Salaries.xls