https://www.taxtmi.com/caselaws?id=801079 The enhanced leave-encashment exemption ceiling under section 10(10AA)(ii) was set at Rs. 25 lakh with effect from 1 April 2023. Certification that the notification would not adversely affect any person supported application of the revised ceiling to non-government employees who retired before the notification was issued. Consistent application of the enhanced limit to similarly placed pre-notification retirees supported exemption for leave encashment up to the revised ceiling. en-us Tue, 29 Sep 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801079 The enhanced leave-encashment exemption ceiling under section 10(10AA)(ii) was set at Rs. 25 lakh with effect from 1 April 2023. Certification that the notification would not adversely affect any person supported application of the revised ceiling to non-government employees who retired before the notification was issued. Consistent application of the enhanced limit to similarly placed pre-notification retirees supported exemption for leave encashment up to the revised ceiling. Case-Laws Income Tax Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801079