Limits for the purposes of section 10(13A)

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..... a ) the actual amount of such allowance received by the assessee in respect of the relevant period; or ( b ) the amount by which the expenditure actually incurred by the assessee in payment of rent in respect of residential accommodation occupied by him exceeds one-tenth of the amount of salary due to the assessee in respect of the relevant period; or ( c ) an amount equal to- ( i ) .....

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