Amount received by way of encashment of leave can be treated as salary for the purposes of relief u/s 89(1) of Income Tax Act, 1961.

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..... ation whether the amount received by way of encashment of leave can be treated as salary for the purposes of relief u/s 89(1) of the Income-tax Act, 1961. 2. Relief u/s 89(1) of the Act is admissible to an assessee who receives a portion of salary either in arrears or in advance or if he receives in any financial year salary for more than 12 months. The amount received by an employee by way of e .....

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