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Retrenchment Compensation - Sec. 10(10B)

Income Tax - Salary Income - 06 - RETRENCHMENT COMPENSATION [Sec. 10(10B)] Retrenchment compensation received by an assessee at the time of his retrenchment, shall be exempt to the least amount from the following: (i) Actual amount received (ii) an amount calculated in accordance with the provisions of section 256F(b) of the Industrial Disputes Act, 1947 which is equal to 15 days average pay for each completed year of continuous service or any part thereof in excess of 6 months, (ii) amount spec .....

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