Section 65(3)(b) in The Khadi And Village Industries Commission Employees (Pension) Regulations, 1984
(b)dues other than those pertaining to Commission's accommodation, namely balance of house building or conveyance or any other advance, over payment of pay and allowances or leave salary and arrears of income-tax deductible at source under the income-tax Act, 1961 (43 of 1961).