Amount received by way of encashment of leave can be treated as salary for the purposes of relief u/s 89(1) of Income Tax Act, 1961.

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....ed by the Board seeking clarification whether the amount received by way of encashment of leave can be treated as salary for the purposes of relief u/s 89(1) of the Income-tax Act, 1961. 2. Relief u/s 89(1) of the Act is admissible to an assessee who receives a portion of salary either in arrears or in advance or if he receives in any financial year salary for more than 12 months. The amount re....