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) - 31/2023

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<h1>CBDT Sets Rs. 25 Lakh Tax-Exempt Limit for Leave Encashment u/s 10(10AA) for Non-Government Retirees.</h1> The Central Board of Direct Taxes, under the Ministry of Finance, has issued Notification No. 31/2023, specifying a maximum limit of Rs. 25,00,000 for leave encashment exempted from income tax under section 10(10AA) of the Income-tax Act, 1961. This limit applies to non-government employees retiring, whether on superannuation or otherwise. The notification is effective retroactively from April 1, 2023, and it is certified that no individuals are adversely affected by this retrospective application.

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