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33C. Conveyance allowance receivable in cash with no conveyance facility.---
Where no conveyance is provided by the employer and the conveyance allowance is receivable by the employee in cash, the allowance so receivable in excess of Taka 1[30,000] shall be included in his income.
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1.Subs. for "24000" by S.R.O. No. 268-L/IT/2013, dt: 30-07-2013
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