Question And Answer
Subject: Whether employees of Autonomus body such as FTII, NSD are treated as Govt. Employees ?
Querist: N. Dixit
Answered by:
Tags: , ,
Date: August 9, 2022
Query asked by N. Dixit

Whether employees of Autonomus body such as FTII/ NSD are treated as Govt. Employees; as CCS Rules are applicable to them.? Can leave encashment receive at the time of retirement is exmept in these cases?

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The Hon’ble Delhi High Court in the case of Kamal Kumar Kalia v. UOI [2019] 111 409 (Delhi) held that employees of PSUs and nationalised bank cannot be treated as Government employees and thus, they are not entitled to get full tax exemption on leave encashment after retirement/superannuation under section 10(10AA) of the Income-tax Act, 1961.

In light of the judicial pronouncement employees of Autonomous bodies such as FTII/ NSD cannot be treated as Govt. Employees and the leave encashment received at the time of retirement will not be exempt.

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