तनख्वाह पुराण · Leave Encashment
Leave Encashment Calculator — Kitna Tax-Free Hai, Kitna Taxable?
छुट्टी हिसाब — apni unused leave encash karne se pehle (ya baad mein) jaaniye ki Section 10(10AA) ke hisaab se kitni amount tax-exempt hai, aur kitni aapki income mein add hogi.
Seedhi baat, koi drama nahi — Basic+DA, saal, aur encashed days daaliye, 10 second mein poora hisaab paaiye.
Abhi Hisaab Karein ↓Adhyaya 1 · अध्याय १
Leave Encashment Par Tax Rule Kya Hai?
Jab aap retire hote hain, resign karte hain, ya kabhi-kabhi naukri ke beech mein bhi, apni unused Earned Leave (EL) ko cash mein convert kar sakte hain — isi ko Leave Encashment kehte hain. Lekin yeh poori amount tax-free nahi hoti — kitna tax-free hoga, yeh depend karta hai aap government employee hain ya private/PSU employee.
Government employees (central ya state) ke liye, Section 10(10AA)(i) ke hisaab se poori leave encashment amount 100% tax-exempt hoti hai — koi limit nahi.
Private aur PSU employees ke liye, Section 10(10AA)(ii) ke hisaab se exemption 4 numbers mein se sabse chhoti amount tak limited hai: (a) actually mili hui amount, (b) 10 mahino ki average salary, (c) leave to the credit ka cash equivalent (30 din/saal ki cap ke saath), aur (d) lifetime cap jo abhi ₹25,00,000 hai (2023 Budget mein ₹3,00,000 se badhai gayi thi). Jo bhi inmein sabse kam ho, wahi exempt hota hai — baaki amount aapki salary income mein add hoti hai.
Adhyaya 2 · अध्याय २
Leave Encashment Calculator
Apna employee type, Basic+DA, saal, aur encashed leave days daaliye — hum turant gross amount, exemption, aur taxable portion dikha denge.
* Calculation Income Tax Act ke Section 10(10AA) par based hai. Per-din salary Basic+DA ÷ 30 se nikaali jaati hai. Yeh sirf indicative hai — final tax treatment aapki company ki leave policy aur actual payroll records par depend kar sakta hai.
Adhyaya 4 · अध्याय ४
Aapke Sawaal, Seedhe Jawaab
प्रश्नोत्तर — jo log poochte hain, wahi yahaan hai
Leave encashment par tax lagta hai kya?
Depends karta hai. Government employees ke liye poori leave encashment 100% tax-free hai. Private/PSU employees ke liye, ek limit tak exemption milti hai (Section 10(10AA) ke hisaab se) — usse upar ki amount aapki income mein add hoti hai aur slab rate par tax lagta hai.
Leave encashment calculator kaise kaam karta hai?
Pehle aapki per-din salary nikaalte hain (Basic+DA ÷ 30), fir usse encashed leave days se multiply karke gross amount milta hai. Private employees ke liye, exemption 4 limbs mein se sabse chhoti wali hoti hai — yeh calculator sab 4 ek saath dikhata hai.
Leave encashment exemption ki limit kya hai?
Non-government employees ke liye lifetime limit ₹25,00,000 hai (Budget 2023 mein ₹3,00,000 se badhai gayi). Yeh limit aapki poori career mein, sab employers ko milakar, ek baar hi milti hai — har job change par reset nahi hoti.
Resignation par leave encashment milta hai kya?
Haan, agar aapki company policy mein unused earned leave ko encash karne ki sahuliyat hai (zyada private companies mein hoti hai). Tax treatment retirement jaisa hi hai — 4 limbs ka test lagta hai, chahe aap resign kar rahe hon ya retire ho rahe hon.
Government aur private employee ke liye rule alag kyun hai?
Section 10(10AA)(i) government employees (central/state) ko full exemption deta hai, bina kisi limit ke. Section 10(10AA)(ii) private aur PSU employees ke liye hai, jahan exemption 4 limbs mein se sabse chhoti amount tak limited hai — yeh difference law mein hi explicitly diya gaya hai.
10 months' average salary kaise calculate karein?
Retirement ya resignation se pehle ke 10 complete months ki Basic + DA ka average lena hota hai — bonus, HRA, ya other allowances shaamil nahi karte. Agar aapki salary last 10 months mein change nahi hui, toh yeh aapki current Basic+DA ke barabar hi hogi.
Leave to the credit kaise calculate hoti hai?
Har poore hue saal ki naukri ke liye maximum 30 din ki leave maani jaati hai — agar aapne beech mein kuch leave encash ki ho, toh woh is entitlement se minus ho jaati hai. Jo bachta hai, usse aapki per-din salary se multiply karke 'cash equivalent of leave' milta hai — yeh exemption ka ek limb hai.
Kya main har company change par naya ₹25 lakh exemption claim kar sakta hoon?
Nahi. ₹25,00,000 ki limit lifetime hai, aapki poori career mein — kisi bhi number of employers ko milakar. Agar aapne pehli job mein kuch exemption already claim ki hai, toh agli baar sirf bachi hui limit tak hi exemption milegi.
In-service leave encashment ka tax treatment kya hai?
Naukri ke beech mein (retirement/resignation ke bina) encash ki gayi leave fully taxable hoti hai, government aur private dono employees ke liye — Section 10(10AA) ki exemption sirf retirement, resignation, ya death ke time par milti hai, naukri chalte waqt nahi.
Leave encashment calculator free hai kya?
Haan, Chutti Hisaab 100% free hai — koi signup, koi payment nahi. Apni Basic+DA, saal, aur encashed leave days daaliye, turant apna gross amount, exemption, aur taxable portion dekhein.
Disclaimer
Yeh calculator sirf indicative jaankari ke liye hai — yeh legal ya tax advice nahi hai. Har company ki leave policy aur payroll records alag ho sakte hain. Koi bhi final decision lene se pehle apne HR, payroll team, ya ek qualified CA/tax professional se salah zaroor lein.