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    <title>Leave encashment</title>
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    <description>Leave encashment on retirement is exempt for central and state government employees; employees of fully state aided educational institutions are not treated as government employees for that exemption even if payments are made from the state treasury, and similarly local authority and public sector undertaking employees are excluded from classification as government employees for this tax purpose.</description>
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      <title>Leave encashment</title>
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      <description>Leave encashment on retirement is exempt for central and state government employees; employees of fully state aided educational institutions are not treated as government employees for that exemption even if payments are made from the state treasury, and similarly local authority and public sector undertaking employees are excluded from classification as government employees for this tax purpose.</description>
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      <law>Income Tax</law>
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