{"id":62695,"date":"2026-08-01T12:39:25","date_gmt":"2026-08-01T07:09:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=62695"},"modified":"2026-08-01T12:39:25","modified_gmt":"2026-08-01T07:09:25","slug":"leave-encashment-3","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/leave-encashment-3\/","title":{"rendered":"LEAVE ENCASHMENT."},"content":{"rendered":"<p>I have filed petition u\/s 119(2)(b) for A.Y.2021-22 (F.Y.2020-21) before the PCIT. The applicant had filed the original return of income and seeks condonation of delay in filing revised return of income to claim higher exemption on leave salary encashment. CBDT Notification No. 31\/2023 dated 24.05.2023 issued vide F.No.200\/3\/2023-ITA-I. BUT THE CBDT REJECTED.\u00a0 I NEED TO FILE AN APPEAL AGAINST THIS\u00a0 PLEASE ADVISE<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1275],"qa_category":[23],"qa_tag":[286,1023,568],"class_list":["post-62695","qa","type-qa","status-publish","hentry","qa_expert-law-intern","qa_category-income-tax","qa_tag-condonation-of-delay","qa_tag-leave-encashment-exemption","qa_tag-revised-return"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/62695","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=62695"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62695"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=62695"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=62695"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=62695"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}