Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 7] [Section 17(1)] [Section 17] [Entire Act] Union of India - Subsection Section 17(1)(va) in The Income Tax Act, 1961 (va)[ any payment received by an employee in respect of any period of leave not availed of by him; [ Inserted by Act 67 of 1984, Section 7 (w.r.e.f. 1.4.1978).]