Salary is an important concept in your CS Executive taxation Syllabus.
This is a very important concept for your CS Executive exam
So, understanding the concept properly is very important.
Watch this excellent video from Raj K agarwal to get started.
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Have you used
CS Executive (New Syllabus) Paper 4 Tax Laws and Practice (AY 2019-20) By CA Raj K Agrawal (For June/Dec 2019 exam)?