House rent allowance (10 [13A])

1) 50% of salary metro 40% of salary in other places 2) Rent paid 10% of salary 3) Actual HRA received Gratuity (10[10]) 1) 15 /26 * last drawn salary*no of years of service 2) SL 1000000 3) Actual amount [Basic + DA (regardless)] Earned leave encashment (10[10AA]) 1) 2) 3) 4) Actual Amount received SL- 300000 10 months salary based on avg salary drawn during last 10 months before retirement. Unveiled leave * 10 months avg salary.

Pension (10(10A) 1) 1/3rd of full value of commuted pension. ( in case of receiving gratuity) 2) of full value of commuted pension. Retrenchment compensation (10[10B]) 1) Actual amount received 2) Amount u/s 25F(B) industrial disputes act. 1947 ( 15 days avg pay) VRS (10[10C]) 1) Actual amt received 2) 3months salry*no of years of service or salary @ retirement * remaining months of service. 3) Max limit - 500000