February 2020

Exemption u/s 10(10AA) of ITA, 1961 Leave salary (government employees) Government employees enjoy protection and privileges under Constitution and other laws which are not available to other employees and government employees form a distinct class; they are governed by different terms and conditions of employment Consequently, retired employees of PSUs and nationalised bank cannot be treated as government employees and, thus, they are not entitled to get full tax exemption on leave encashment after retirement / superannuation u/s 10(10AA)

K.B.Bhujle
Advocate

34. Kamal Kumar Kalia vs. UOI; [2019] 111 taxmann.com 409 (Delhi) Date of order: 8th November, 2019

 

Exemption u/s 10(10AA) of ITA, 1961 Leave salary (government employees) Government employees enjoy protection and privileges under Constitution and other laws which are not available to other employees and government employees form a distinct class; they are governed by different terms and conditions of employment Consequently, retired employees of PSUs and nationalised bank cannot be treated as government employees and, thus, they are not entitled to get full tax exemption on leave encashment after retirement / superannuation u/s 10(10AA)

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