Encashment of leave excluded from relief under section 89(1); payment accrues when employee elects monetary compensation.

Payment on encashment of accumulated leave results from an employee's voluntary election to surrender leave for monetary compensation and does not fall within the scope of salary received in arrears or advance for the purposes of relief under section 89(1); such amount accrues in the year the option to receive payment is exercised and therefore does not qualify for relief under that provision.

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