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Tds on leave encashment

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(Querist)
12 May 2014 plz tell me Tds provision on Leave Encashment
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CA Chandrasekaran.S.R

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CA Chandrasekaran.S.R (Expert)
13 May 2014 Leave encashment at the time of resignation whether on superannuation or otherwise is eligible for tax exemption subject to the conditions provided.Leave encashment while in service is always taxable

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