My father is a retired professor of Berhampur University,Odisha.He got a lumpsum amount as leave encashment.Whether he will get full exemption u/s 10(10AA)being considered as a State Govt. employee or he will be elligible to get exemption only upto Rs 3000000 being treated like PSU employee?

Admin’s Response:

If the employee comes within the definition of State Govt. employee, then he will get benefits of section 10(10AA). The onus lies on you to prove that he was an employee of the state government.