SECTION 10 10 A A

Leave encashment u/s 10 will be calculated as follows
(least of the following)

leave encashment is exempt upto 300000 rupees

actual leave encashment you earned during the year

10 months average salary you earned during the year

actual leave you taken and the leave allotted to you on the basis of 30days salary will be calculated

No relaxation in upper limit

No above 300000 it