Section 2(1)(viii) in All India Services (Death-Cum-Retirement Benefits) Rules, 1958
(viii)[ In the case of a member of service who was on earned leave during the last ten months of his service and earned an increment, which was not withheld, such increment though not actually drawn shall be included in the average emoluments - [Inserted vide DOP&T Notification No. 29018/16/2013-AIS(II) (GSR 492E dated 12/07/2013).]