Leave-encashment exemption under the enhanced limit may be pursued through revised returns, with eligibility questions left open.

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....Enhanced exemption for leave encashment under section 10(10AA)(ii), notified with effect from 1 April 2023, is claimed by retired employees who superannuated before the notification came into force. Since the petitions were filed before expiry of the period for filing revised returns, the employees may pursue revised returns and other remedies available under the Act. Eligibility for the enhanced exemption, including its application to pre-notification superannuation, remains open for consideration in those proceedings.....