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Commentary - Subject Wise

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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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