Commentary - Section Wise


Section
CMV02029500 Section 10(10AA) - Encashment of Unutilised Earned Leave by Retiring Employees - Introductory - Termination of employment by resignation amounts to retirement
CMV02029400 Section 10(10AA) - Encashment of Unutilised Earned Leave by Retiring Employees - Introductory - Payment of leave encashment to employee who dies in harness
CMV02029300 Section 10(10AA) - Encashment of Unutilised Earned Leave by Retiring Employees - Introductory - Leave encashment in the hands of legal heirs
CMV02029201 Section 10(10AA) - Encashment of Unutilised Earned Leave by Retiring Employees - Introductory - Export consideration received after filing of return
CMV02029200 Section 10(10AA) - Encashment of Unutilised Earned Leave by Retiring Employees - Introductory - Employee having also received leave encashment from a former employer in earlier year
CMV02029100 Section 10(10AA) - Encashment of Unutilised Earned Leave by Retiring Employees - Introductory - Cash equivalent from more than one employer in same year
CMV02029000 Section 10(10AA) - Encashment of Unutilised Earned Leave by Retiring Employees - Introductory - Leave entitlement not to exceed 30 days
CMV02028900 Section 10(10AA) - Encashment of Unutilised Earned Leave by Retiring Employees - Introductory - Meaning of salary for the purpose
CMV02028800 Section 10(10AA) - Encashment of Unutilised Earned Leave by Retiring Employees - Introductory - Average salary
CMV02028700 Section 10(10AA) - Encashment of Unutilised Earned Leave by Retiring Employees - Introductory - Scope of exemption under section 10(10AA)
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