Exemption from income tax - Leave encashment by the employees other than an employee of the Government - Specifies Rs. 25,00,000 as maximum amount received as leave encashment for the purpose of section 10(10AA)

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..... on 10(10AA)
31/2023 Dated:- 24-5-2023 Income Tax
Income Tax
Section 010(10AA)
IT
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 31/2023 .....

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..... , whether superannuation or otherwise, hereby specifies the amount of Rs. 25,00,000 (twenty-five lakhs rupees only) as the limit in relation to employees mentioned in that sub-clause who retire, wheth .....

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