A testimony to that fact is a recent budget provision which imposes a tax on a high provident fund contribution, which would be done only by the high salaries individual.
source https://www.caclubindia.com/articles/how-to-pay-0-tax-on-salary-of-upto-rs-20-lac-47101.asp
source https://www.caclubindia.com/articles/how-to-pay-0-tax-on-salary-of-upto-rs-20-lac-47101.asp
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