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Income Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Taxability of Arrears of leave encashment - As there is not much ...

Income Tax

June 20, 2016

Taxability of Arrears of leave encashment - As there is not much difference in the language of section 10(10)(i) and 10(10AA)(i) and the view taken in respect of arrears of gratuity u/s 10(10) should be followed for arrears of leave encashment u/s 10(10AA). - AT

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  1. Exemption claimed u/s 10(10)(i)- arrear of gratuity received from the State Government after retirement - assessee to be entitled to exemption u/s 10(10)(i) in respect...

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  3. Exemption on account of Gratuity and leave encashment including arrears - the assessee is entitled for the exemption claimed u/s 10(10)(i) and 10(10AA)(i) of the Act. T

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  10. Exemption limited increased to Rs. 25,00,000 against Leave encashment by the employees other than an employee of the Government - Income Tax Notification

 

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