https://www.taxtmi.com/circulars?id=4712 The Department's operative position is that amounts received on encashment of leave salary, whether during service or on retirement, are taxable as part of salary income, and Income tax Officers assessing salary cases are instructed to follow this stand pending the reference to the High Court. en-us Mon, 31 Aug 1981 00:00:00 +0530 Sat, 02 Aug 2008 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4712 The Department's operative position is that amounts received on encashment of leave salary, whether during service or on retirement, are taxable as part of salary income, and Income tax Officers assessing salary cases are instructed to follow this stand pending the reference to the High Court. Circulars Income Tax Mon, 31 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4712