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Types of Taxes in India

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The salary/emoluments of which of the following is exempted from income tax?

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A
The President
💡 Explanation:

The President is the first citizen of the country and also the highest official. The salary and emoluments is decided by the President's (Emoluments and) Pensions Act, $1951$ which was amended recently where the President's salary was hiked to five lakhs and is tax free. 

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