S6
SILVERSIX ConsultantTax & Business Advisory
Income Tax · Calculator

Leave Encashment Exemption

Exemption on leave encashment at retirement for a non-government employee under section 10(10AA) — the least of the four limits.

Inputs

Exempt amount
₹0

Least of four

Indicative (non-government employee, at retirement). The four limits: actual received; ₹25,00,000 (revised ceiling); 10 × average monthly salary; and cash equivalent of unutilised leave (max 30 days per completed year). Government employees are fully exempt. Confirm the salary base and leave entitlement.