Section 43(8)(c) in The Indira Gandhi Agriculture University, Raipur Statutes, 1987
(c)For the purpose of this rule, 'pay' means the pay to which the employee is entitled at the time when the withdrawal is granted or, in the case of an employee referred to in sub-rule (2) of Rule 5 of Part A of the Fourth Schedule of the Income-Tax Act, 1961, the pay (including increments, if any) which he would have received had he not entered the armed forces of the Union or been taken into or employed in the National Service;