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[Cites 0, Cited by 35] [Section 10(10AA)] [Section 10] [Entire Act]

Union of India - Subsection

Section 10(10AA)(i) in The Income Tax Act, 1961

(i)any payment received by an employee of the Central Government or a State Government as the cash equivalent of the leave salary in respect of the period of earned leave at his credit at the time of his retirement whether on superannuation or otherwise ;