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Exemption in respect of leave encashment on superannuation

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(Querist)
14 May 2023 Date of issue of notification and other references/links for enhancement in exemption of leave salary received on superannuation (from Rs. 3.00 lakh to Rs. 25.00 lakh) needed. Can somebody provide, please ?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
15 May 2023 It's budget amendment.
Section 10 (10AA)(ii). The limit is now increased to Rs. 25 lakh from earlier Rs. 3 lakh

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