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    <title>leave encashment tax treatment</title>
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    <description>Leave encashment received on retirement, termination, resignation or during service is treated as salary but an exemption up to 30 days of the last drawn salary (basic salary plus dearness allowance) is available; amounts exceeding that exempted period are taxable.</description>
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      <description>Leave encashment received on retirement, termination, resignation or during service is treated as salary but an exemption up to 30 days of the last drawn salary (basic salary plus dearness allowance) is available; amounts exceeding that exempted period are taxable.</description>
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