Section 83(2)(g) in Orissa State Financial Corporation (Staff) Regulations, 1975
(g)The leave salary and allowance admissible for the leave surrendered shall not be liable to any deduction on account of provident fund subscription, insurance premium, house rent, repayment of advance, etc., due to the Corporation but shall be liable to deduction of income tax if the income is assessable to such taxes in the hands of the employees;