https://www.taxtmi.com/circulars?id=4832 Relief under section 89(1), read with rule 21A, is admissible for amounts received on encashment of leave salary while an employee remains in service; encashment on retirement is exempt under clause (10AA) of section 10 as inserted by the Finance Act, 1982, effective from April 1978. en-us Thu, 12 Sep 1985 00:00:00 +0530 Mon, 04 Aug 2008 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4832 Relief under section 89(1), read with rule 21A, is admissible for amounts received on encashment of leave salary while an employee remains in service; encashment on retirement is exempt under clause (10AA) of section 10 as inserted by the Finance Act, 1982, effective from April 1978. Circulars Income Tax Thu, 12 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4832