Exemption under section 10(10aa)

Dear All,

While calculation exemption u/s 10(10AA), which types of leaves shell be taken into consideration for calculation exemption amount.

In my compay there are three types of leaves is given to employees, which is given below:-

Privilage Leave (PL)

Sick Leave (SL)

Casual Leave (CL).

As per my knowledge only PL will be taken for calculating exemption amount u/s 10 (10AA). please correct me if I am wrong.