Private job chhodne wale employees ke liye kaam ki news! Leave encashment par **₹25 Lakh** tak ka tax exemption milta hai, lekin employers galti se pura tax kaat lete hain.
Kaafi saare salaried employees resignation ke waqt ek badi mistake kar dete hain. Employers aksar resign karne par mile hue leave encashment ko fully taxable maan kar uspar heavy TDS kaat lete hain. Lekin doston, Income Tax Act ke Section 10(10AA) ke hisaab se aapko exemption milne ka pura haq hai, bhale hi aap retirement age se pehle resign kar rahe hon.
Confusion kahan se aati hai?
Sabse bada confusion 'retirement' word ke interpretation ko lekar hai. Courts ne, jaise ki Madras High Court aur Bombay High Court ke cases mein saaf kar diya hai ki resignation bhi 'retirement' ki definition mein hi aata hai kyunki employer-employee relationship khatam ho raha hai.
Life-time Limit ka dhyan rakhein
Non-government employees ke liye total lifetime limit ₹25 Lakh hai. Agar aapne career mein multiple employers se encashment li hai, toh total amount is limit se zyada nahi honi chahiye. Yaad rakhein, naukri ke dauran jo leave encashment milti hai wo fully taxable hoti hai, ye exemption sirf final settlement ke liye hai.
Excess TDS wapas kaise lein?
Agar company ne bina exemption diye tax kaat liya hai, toh tension mat lijiye. Jab aap apna ITR file karenge, tab aap exemption claim karke apna tax liability kam dikha sakte hain. Isse aapko excess TDS ka refund mil jayega. Agar tax department se koi notice aaye toh bas apne service documents aur legal citations ready rakhein, aapka case strong hai!