Section 10(10AA) Explained: Claiming Refund of Leave Encashment Tax Paid Before 1st April 2023

CA Varun Gupta | Last updated: 14 January 2026

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Bank Employees Leave Encashment Tax Exemption u/s 10(10AA): Rs 25 Lakh Relief and How to Claim Refund for Pre-01.04.2023 Cases In recent years, the exemption framework for leave encashment underSection 10(10AA) has undergone a significant change, and the implementation of this change has given rise

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CA Varun Gupta

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For any query, or if you face any issue in Income Tax or GST-especially in cases involving legal proceedings, notices, litigation, or demand matters-please feel free to contact us at the details mentioned below: Mobile: +91-9818640458 Email: varunmukeshgupta96 @ gmail.com

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