(1)That portion of leave-salary which represents overseas pay drawn in sterling shall be paid in all cases in sterling and unless the government servant exercises his option under sub-rule (4) of drawing it in a Dominion or Colony along with the balance of his leave-salary, the payment shall be made by the High Commissioner for India in London.(2)Subject to the provisions of sub-rule (1) leave-salary shall be drawn in rupees, but leave-salary in respect of leave spent out of Asia may, at the option of the government servant, be drawn in sterling:Provided that-(a)In the case of leave on average pay not exceeding four months, or of the first four months of such leave if it exceeds four months, leave-salary due in respect of an initial period of such leave spent in Asia may, if the government servant proceeds out of Asia during the currency of such leave, or within one month of its termination, be drawn in sterling.(b)In the case of leave of any other description, or of periods of leave on average pay after the first four months of such leave, if the amount of such leave spent in Asia prior to embarkation does not in all exceed one month, leave-salary in respect of the whole of such leave may be drawn in sterling.(c)In the case of an attachment order having been issued by a court in India in accordance with rule 48, Order XXI, First Schedule, Code of Civil Procedure, 1908 (Act V of 1908), that part of leave-salary which is attached shall be remitted to the court in rupees by the accounts authority in India. The balance of leave salary if payable in sterling, may then be drawn after reducing the maximum and minimum rates of leave-salary prescribed in rules 89 and 90 by the amount specified in the attachment order converted into sterling at the rate of exchange mentioned in the note under rule 51.Note - For the purposes of this rule Cyprus shall be regarded as outside Asia.(3)Leave-salary drawn in rupees shall be drawn in India, or, in the case of a government servant who spends his leave in Ceylon, or Burma, as the case may be.(4)Leave-salary drawn in sterling shall be drawn in London, or, at the government servant's option, in any British dominion or colony which the Governor may by order prescribe for the purpose, provided that the government servant spends his leave in the dominion or colony in which he has elected to draw his leave-salary; but if leave-salary due in respect of any portion of leave out of Asia, and payable to the government servant in sterling remains undrawn for no fault on his part, the Governor may authorize the undrawn amount to be paid in India at the exchange rate mentioned in the note under rule 51.Note - Payment of leave-salary in a colony shall be subject to such restrictions in the matters of Foreign Exchange as the Government of India may from time to time impose.(5)Leave-salary shall be converted into sterling at the rate of exchange mentioned in the note under rule 51.(6)Any leave-salary drawn outside India shall be subject to deduction of Indian income-tax and super-tax at the rate which would have been applicable if that leave-salary had been drawn in India.Orders of the Governor regarding Rule 91
