Table of Contents
·
1. Treatment of ‘Gratuity’ – for computing
Salary Income.
o
Exemption
of Gratuity under section 10(10)
·
2. Treatment of ‘Pension’ – for computing
Salary Income.
o
Exemption
of Commuted Pension u/s 10(10A)
·
3. Treatment of ‘Leave Salary’ or ‘Leave
Encashment’ – for computing Salary Income.
o
Exemption of Leave Encashment at the time of Retirement
u/s 10(10AA)
·
4. [Section 10(10B)]- Treatment of
‘Retrenchment Compensation’ – for computing Salary Income.
o
Exemption
of Retrenchment Compensation u/s 10(10B)
o
Exemption of Compensation Received on Voluntary
Retirement u/s 10(10C)
·
6. Contribution by the employer to recognised
provident fund
·
7. Interest credited to recognised provident
fund
·
8. Amount comprised in the transferred
balance
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