Exemption for home leave passage: non citizen employees' free or concessional passages excluded from income when statutory conditions met. Exclusion from total income is provided for free or concessional passages for a non citizen employee on home leave, conditioned by temporal connection of spouse and child passages within six months of the employee's journey, actual availing of home leave concessions (not payments for refraining), exclusion of additional mid term passages beyond those due under service agreement or leave rules, and ineligibility of reimbursements for children's inward and outward study journeys.