Section 10 in The Competition Commission Of India (Form Of Annual Statement Of Accounts) Rules, 2009
10. Retirement Benefits - 10.1 Liability towards gratuity payable on death/retirement of employees is accrued based on actuarial valuation.
10.2Provision for accumulated leave encashment benefit to the employees is accrued and computed on the assumption that employees are entitled to receive the benefit as at each year end.
