(a)A government servant in foreign service out of India may be granted leave by his employer on such conditions as the employer may determine. In any individual case the authority sanctioning the transfer may determine beforehand, in consultation with the employer, the conditions on which leave will be granted by the employer. The leave-salary in respect of leave granted by the employer will be paid by the employer, and the leave will not be debited against the government servant's leave account.(b)In special circumstances the authority sanctioning a transfer to foreign service out of India may make an arrangement with the foreign employer, under which leave may be granted to the government servant in accordance with the rules applicable to him as a government servant, if the foreign employer pays to the Government leave contribution at the rate prescribed under rule 116.Note - In reckoning a government servant's service for purposes of pension such leave will be subject to the restrictions contained in Articles 407 and 408 of the Civil Service Regulations.Audit instruction regarding Rule 123
