Compiled by

K S Samarendra Nath
Former Director, Min of Steel
samar239@gmail.com 9899221822
LEAVE AT A GLANCE

Given to supplement the virtual class inputs

GENESIS

The Central Civil Services (Leave) Rules, 1972 came into force from June 01, 1972.
These are statutory rules governing grant of leave applicable to all Government
servants, except those who are governed by a separate set of rules, e.g. Railway
employees, members of All India Services etc. The details of the exceptions are
available at Rule (2) of these rules.
For All India Services
Leave of the All India Services (IAS, IPS and Indian Forest Service) are governed by the
AIS (Leave) Rules, 1955, AIS (Special Disability Leave) Regulations, 1957 and AIS
(Study Leave) Regulations, 1960.

KINDS OF LEAVE

There are 12 kinds of leave, which are described below, provided in the CCS (Leave)
Rules, 1972. As per the policy of the Government, leave is credited in advance to the
“Leave Account” of a Government servant in a half-year and debited as and when leave
is taken by him/her. However, there are some “Special Kinds of Leave” which are not
debitable to the leave account. The table given below indicates different kinds of leave
and whether it is debitable or not debitable to the individual leave account:

S No Kind of leave Whether debitable of not debitable to

the leave account
1 Earned leave (EL) Debitable
Half pay leave (HPL)
3 Commuted leave ComL)
4 Leave not due (LnD)
5 Extra Ordinary Leave (EOL) Debitable at a prescribed rate and
manner from the earned leave
Account
Special Kinds of Leave
6 Maternity leave (ML) Not Debitable
7 Paternity leave (PL) Not Debitable
8 Child adoption leave (CAL) Not Debitable
9 Child care leave (CCL) Not Debitable
10 Work related Illness and Injury leave Not Debitable
11 Hospital Leave Not Debitable
12 Special leave connected with inquiry Not Debitable
of sexual harassment
13 Departmental Leave Not Debitable
14 Study Leave Not Debitable

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 Compiled by
K S Samarendra Nath
Former Director, Min of Steel
samar239@gmail.com 9899221822
CASUAL LEAVE/ RESTRICTED HOLIDAYS/ COMPENSATORY OFF/
SPECIAL CASUAL LEAVE

These are not regular kind of leave and as such is not covered in the
CCS (Leave) Rules, 1972. The absence in these categories may be
either anticipated or not anticipated. It is always advisable to obtain
sanction of leave, unless it is sudden and completely not anticipated.
Casual Leave/ Restricted Holidays/ Compensatory Off/ Special Casual
Leave is governed by executive instructions issued by the Government
from time to time. Main features of these absences:
a) The entitlement in a particular year in respect of Casual Leave is
eight at present. It is the only form of absence that can be availed of
for a half-day.
b) A maximum of two Restricted Holidays (RH) can be availed of by
any Government Servant in a particular calendar year from the list of
RH circulated by the Government.
c) Compensatory Off can be availed of by a Government servant in
lieu of his/her working in a holiday, provided no other financial
incentives are granted (OTA/ Honorarium) for that day. Normally, it
should be availed of within a month and in that case there is no limit
to the number of Compensatory Off. In case it could not be taken
within a month, a Government servant in the subsequent calendar
month could avail of a maximum of two compensatory off, with
special permission from the Joint Secretary in-charge of
Administration/Head of Department.
d) Special Casual Leave is granted for participation of a Government
servant in some National sports/cultural events, Family Planning,
Natural Calamities, Bandh etc.

GENERAL CONDITIONS

a) Leave cannot be claimed as a matter of right. [AIS R-3]

b) Leave may be refused, curtailed or revoked, in the public interest. [AIS R-3]
c) Kind of leave due and applied for cannot be altered by the organisation, except at
the written request of the Government Servant. [AIS R-3]
d) Claim to leave at credit ceases from the date of dismissal or removal or
resignation from Government service. However, technical resignation to take up
appointment against any outside post under the Government of India with prior
permission does not entail any such lapse.
e) Past service of a re-employed pensioner, retired on compensation pension or
invalid pension/gratuity would also be counted towards leave, if such past service
were counted for pension purposes.
f) Leave may be commuted retrospectively into leave of a different kind, which was
due and admissible at the time the leave was sanctioned subject to certain
conditions. However, such commutation cannot be claimed as a matter of right.
The commutation would entail adjustment of leave salary on the basis of leave
finally granted to Government Servant.
g) Any leave may be combined with any other kind of leave. Special Casual Leave
and RH may also be combined with regular leave or causal leave but not with
both.

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 Compiled by
K S Samarendra Nath
Former Director, Min of Steel
samar239@gmail.com 9899221822

h) A Government servant cannot be granted leave of any kind for a continuous

period exceeding five years except with the approval of the President in special
cases. A Government servant with disability may, however, be ranted leave
exceeding 5 years on medical certificate.
i) Leave shall not be granted to a Government Servant whom a competent
disciplinary authority has decided to dismiss, remove or compulsorily retire from
Government service. Also leave shall not be granted to a Government Servant
who has been placed under suspension.
For All India Services:
‘Government’ means:
(i) in the case of member of the Service serving in connection with the affairs of
the Union, the Central Government; or
(ii) in the case of a member of the Service serving under a foreign Government
(whether on duty or on leave), the Central Government; or
(iii) in the case of a member of the Service serving in connection with affairs of a
State, the Government of that State; or
(iv) in the case of a member of the Service on leave, the Government who
sanctioned him the leave;
Provided that in the case of a member of the Service who is granted leave on
expiry of his deputation to the Central Government, another State Government
or Foreign Service, “Government” shall also include the Government of the State
on whose cadre he is borne.
Explanation:—A member of the Service whose services are placed at the
disposal of any company, corporation, organization or any local authority by the
Central Government or the Government of a State shall, for the purposes of
these rules, be deemed to be a member of the Service serving in connection
with the affairs of the Union or the affairs of that State, as the case may be,
notwithstanding that his salary is drawn from sources other than the
Consolidated Fund of the Union or of that State.

GRANT OF AND RETURN FROM LEAVE

(1) Leave on Medical Certificate (MC)
a) To be granted only on production of medical certificate granted by the CGHS
Doctor (if CGHS beneficiary) or from the AMA/ Government Hospitals.
b) In case of doubt second medical opinion from a civil surgeon/staff surgeon may
be obtained.
c) Production of MC may be waived at the discretion of competent authority for
leave not exceeding three days.
d) On expiry of leave on MC Government servant should be allowed to resume duty
only on production of fitness certificate. [AIS LR 22]
e) No leave shall be recommended by the medical authority when there is no
reasonable prospect of Government Servant ever being fit to resume duty and
the opinion that the Government Servant is permanently unfit for further
Government service shall be recorded in the MC.
f) If the medical authority is of the opinion that there is no reasonable prospect that
the Government Servant will ever be fit to return to duty but is unable to say with
certainty that the Government servant will never again be fit for service, due and
admissible leave not exceeding 12 months in all may be granted. For extension

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 Compiled by
K S Samarendra Nath
Former Director, Min of Steel
samar239@gmail.com 9899221822
of leave beyond 12 months further reference to a medical authority will be
necessary.
g) If a Government servant is declared completely and permanently incapacitated
for further service, leave or extension of leave may be granted to him after the
report of the medical authority has been received. The amount of leave as
debited to the leave account together with any period of duty beyond the date of
report of the medical authority, does not exceed six months after which the
Government servant shall be invalidated from services.

(2) Combination of Holidays with Leave

a) Holidays, Restricted holidays and compensatory off may be prefixed/ suffixed to
any kind of leave including commuted leave. [AIS LR 5]
b) Holiday prefixed/suffixed to leave are to be treated as duty for the purpose of
drawl of pay and allowances.

(3) Recall to duty before expiry of leave [AIS LR 22]

From leave in India
a) Government servant shall be treated as on duty from the date on which he starts
for the station to which he is ordered.
b) Travelling allowance for journey from leave-address to the place of posting on
recall.
c) Leave salary at same rate until he joins his post.

From leave outside India

a) Time spent on the voyage to India shall count as duty for purpose of calculating
leave.
b) Leave salary at same rate until he joins his post.
c) A free passage to India
d) Travelling allowance from the place of landing in India to the place of duty.
e) Refund of his passage from India if he has not completed half of the period of
leave or three months whichever is shorter.

(4) Overstayal of sanctioned leave [Read AIS LR 7(2) read with DoPT’s OM dated
03.11.2015]

a) A Government servant who remains absent after the end of leave is not entitled
to leave salary for the period of absence not regularised by grant of leave.
b) Such a period of absence is debited against HPL due and excess if any treated
as E.O.L.
c) Wilful absence renders Government servant liable to disciplinary action.
d) Such a period of absence does not count as qualifying service for pension and as
duty for increment.
e) Such a period of absence, however, does not entail loss of lien.
f) Period of absence without any sanctioned leave may be treated as Unauthorised
Absence and attracts disciplinary action. Competent authority may declare the
unauthorised leave as dies non, which may cause break in service and therefore
loss in pensions, etc.

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 Compiled by
K S Samarendra Nath
Former Director, Min of Steel
samar239@gmail.com 9899221822
(5) Retrospective conversion of one kind of leave to the other
Leave of any kind availed of by a Government Servant could be subsequently
converted to any other kind of leave on the following conditions:
a) The kind of leave for which conversion is applied for should be due and
admissible to a Government servant at the time of original sanction of the leave.
b) The Government Servant has to apply within 30 days of his/ her joining to the
office after availing of such leave, for which application of conversion is
submitted.

EARNED LEAVE [AIS LR 4]

Entitlement: 15 days advance credit on 1st January and 1st July, each year. Fraction
should be rounded off. [For MoS working in the North-East, EL is 40 days
@ 20 each six months – AIS LR 10]
Deduction: Credit of earned Leave is subject to deduction at the rate of 1/10th of the
period of EOL/period of absence treated as “dies non” in the subsequent
half-year, subject to the maximum of 15 days.
Credit of EL during relevant half year on [MoS working in NE @ 3 1/3 rd per completed
calendar month]:
(a) Appointment 2 ½ days per completed calendar month (PCCM)
(b) Retirement 2 ½ days PCCM upto the date of retirement
(c) Resignation 2 ½ days PCCM upto the date of resignation
(d) Dismissal/ 2 ½ days PCCM upto the end of previous calendar month
Removal/ death
Maximum Accumulation of EL: 300 days (+ 15) days
Maximum Carry-Forward to next Half-year: 300 days
Sanction at any one time: 180 days. However, for Group `A` and `B` officers
Earned Leave upto 240 days may be sanctioned at any
one time if at least the period over 180 days is spent
outside India, Bangladesh, Pakistan, Sri Lanka, Nepal,
Bhutan and Burma.
Leave Salary: Pay drawn immediately before proceeding on E.L
Account: Balance worked out at the end of each half-year should be carried
forward to the next half-year. Nevertheless, the number of days of
unavailed joining time wherever it so qualifies should be added to the
balance and total limited to 300 days.

HALF PAY LEAVE [AIS LR 12]

Entitlement: 10 days advance credit on 1st January and 1st July each year. The credit
of HPL should be calculated at the rate of 5/3 days per completed
calendar month. Fraction to be rounded off.
Deduction: The credit of HPL is subject to deduction at the rate of 1/18 th of the
period of absence/suspension treated as Dies-non during the
half year limited to 10 days.
Credit of HPL during half year on:
(a) Appointment 5/3 days per completed calendar month (PCCM)
(b) Retirement 5/3 days PCCM upto the date of retirement
(c) Resignation 5/3 days PCCM upto the date of resignation
(d) Dismissal/ 5/3 days PCCM upto the end of previous calendar month
Removal/ death

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 Compiled by
K S Samarendra Nath
Former Director, Min of Steel
samar239@gmail.com 9899221822
Leave Salary: Half of pay drawn immediately before proceeding on HPL and
appropriate DA thereon but HRA and CCA at full rates.
Account: Balance should be worked out at the end of each half year by debiting.
a) HPL taken
b) Twice the amount of commuted leave taken
c) LND taken
d) Excess over 120 days of special Disability leave taken after exercising
option.

COMMUTED LEAVE [AIS LR 13]

Entitlement: Not exceeding half the amount of HPL due.

Leave Salary: Same as admissible during E.L.
Account: Twice the amount of commuted leave taken should be debited
against the balance of HPL at credit.
Conditions:
a) It is granted normally on production of M.C.
b) Commuted leave may be granted without production of MC upto a maximum of
90(i.e. 180 HPL) days during the entire service for prosecuting an approved
course of study certified to be in the public interest and 60 days to a female
Government servant in continuation of maternity leave for child birth and after
adoption of a child.
c) There should be reasonable prospect of the Government servant returning to
duty on its expiry.
d) There is no bar to grant commuted leave at the request of the Government
servant even when EL is due.
e) Action on non-return to duty on expiry: If the Government servant resigns or is
permitted to retire voluntarily without returning to duty, the commuted leave shall
be treated as half pay leave and the excess of leave salary drawn shall be
recovered. No recovery shall be effected in case of incapacitation or death.

LEAVE NOT DUE [AIS LR 14]

Eligibility: (a) Permanent Government Servants

(b) Temporary Government servants with minimum one year service
and suffering from TB, Leprosy, Cancer or Mental illness
Condition: Strictly on production of a Medical Certificate
No medical certificate is required in continuation of
Maternity Leave for child birth/adoption
Maximum Period: 360 days during entire service career
Action on resignation/retirement on expiry of LND:
Without returning to duty
a) Resignation or permission to retire voluntarily shall be effective from the date of
commencement of LND.
b) LND shall be cancelled.
c) Leave salary paid shall be recovered.

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 Compiled by
K S Samarendra Nath
Former Director, Min of Steel
samar239@gmail.com 9899221822
Returns to duty but resigns/retires subsequently: In case he could not earn the
required leave to cover the period of LND, balance of the leave salary to be
refunded

No recovery of leave salary shall be made in case of LND:

a) If retirement is on account of ill-health incapacitating further service
b) In the event of death.
c) If compulsorily retired prematurely by Government under Rule 48(1)(b) of
CCS(Pension) Rules or retired under FR 56(j)

EXTRA ORDINARY LEAVE [AIS LR 15]

Eligibility:
a) No other leave is admissible; or
b) Other leave is admissible but the Government servant applies in writing for the
grant of EOL.
Entitlement:
a) Permanent Government servants - No limit;
b) (Maximum period of continuous absence is 5 years)
c) Temporary Government servants – 3 months on one occasion
d) Temporary Government servants with one year’s continuous service – 6
months, on production of a Medical Certificate. Provided, all other leave is
consumed, including three months of EOL.
e) Temporary Government servants with one year’s continuous service – 18
months, on production of a Medical Certificate and undergoing treatment in a
recognised sanatorium for pulmonary TB, pleurisy of tubercular origin, leprosy,
cancer and mental illness.
f) Government servant with three years continuous service can be granted 24
months EOL for prosecuting studies certified to be in public interest and has
already consumed three months EOL for such purpose

Other Conditions:
a) The limits mentioned above may be relaxed by Head of Department for
Government servants belonging to SC/ST for the purpose of attending pre-
examination training course at the centres notified by the Government from time
to time.
b) However, two spells of EOL intervened by any other kind of leave shall be
treated as one continuous spell of EOL for the purpose of these limits.

Retrospective Commutation:

a) Period of absence without leave may be commuted retrospectively into EOL.

b) EOL granted on MC or otherwise may be commuted retrospectively into LND
subject to admissibility at the relevant time.

Leave Salary: Nil

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 Compiled by
K S Samarendra Nath
Former Director, Min of Steel
samar239@gmail.com 9899221822
Notice for voluntary Retirement: Since EOL on MC or otherwise cannot be termed as
leave standing to the credit of a Government servant, it cannot run concurrently with
period of notice given by him for seeking voluntary retirement.

MATERNITY LEAVE [AIS LR 18]

Entitlement: A female government servant (married as well as unmarried)

Period: 135 days for child birth having less than 2 surviving children
45 days for abortion/miscarriage on production of MC and after the event has occurred,
once in an entire service career.

Leave in continuation: Leave of the kind due and admissible may be granted in
continuation of maternity leave for child birth for a maximum period of one year including
60 days’ commuted leave and Leave Not Due without production of MC. No such facility
is admissible in case of maternity leave for abortion or miscarriage.

Leave Salary: Pay drawn immediately before proceeding on maternity leave.

PATERNITY LEAVE [AIS LR 18(B)]

Eligibility: Male Government servant

Conditions: During the confinement of wife with less than two surviving
Children and can be combined with any other kind of leave
(As in the case of Maternity Leave)
Period of leave: 15 days
Leave Salary: Pay drawn immediately before proceeding on paternity leave
Normally, not to be refused.

Child adoption leave (CAL) [AIS LR 18(A) female MoS & 18 9C) MoS male MoS]
a) From 22.07.2009
b) Granted to female Government servant with fewer than two surviving children
c) On valid adoption of a child below the age of one
d) for a period of 180 days
e) immediately on after the date of valid adoption
f) Leave salary is payable
g) May be combined with any other leave

Child care leave (CCL) [AIS LR 18(D)]

a) Women employees having minor child(ren) [Not eligible for 18 years or more]
b) Maximum 730 days during the entire service
c) for rearing or to look after any other needs like examination, sickness, etc.
d) Extended to single male parent too

STUDY LEAVE [AIS (Study Leave) Regulations, 1960]

Who can sanction? (I) Ministry/Department.

(II) Administrator
(III) C& AG

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 Compiled by
K S Samarendra Nath
Former Director, Min of Steel
samar239@gmail.com 9899221822

To whom? Permanent Government Servant who:

(a) has been declared to have completed probation
(b) Has put in regular and continuous service for 5 years
(c) Has executed a bond in the Prescribed form to serve the
Government for a period of three years on expiry of the
study leave and
(d) Would not reach the age of superannuation within 3 years
of the expiry of the study leave.

How to apply? On plain paper through proper channel giving full details of the
Course of study/examination to be passed along with the Bond
in the prescribed form.

Quantum: Ordinarily 12 months at a time. However, a maximum of 24

months during the entire service may be granted. The total period
of study leaves including vacation if any and any leave except
extra ordinary leave taken in combination should not exceed 28
months. For study leading to the award of Ph.D. Degree, the total
period of leave including study leave should not exceed 36
months. For Jawaharlal Nehru Fellowship awardees the entire
period of fellowship may be granted as study leave.

What is study? Study for this purpose may be in India or outside India and
should conform to one of the following:-

a) A special course of study consisting of higher studies or specialised training in a

professional or a technical subject having a direct and close connection with the
sphere of duty.
b) A course of training or study tour in which attending a regular academic or semi-
academic course may not be necessary, but is certified to be of definite
advantage to Government from the point of views of public interest and is related
to the sphere of duties.
c) Studies connected with the frame work or background of public administration if
approved by the competent authority to grant leave and subject to the condition
that the Government servant will submit a full report on the work done while on
study leave on his return.
d) Studies not closely or directly connected with the work of a Government servant
but which are capable of widening his mind (in a manner likely) to improve his
abilities as civil servant and to equip him better to collaborate with other
employed in other branches of public service.

On what conditions?

a) To be certified by the competent authority that the study shall be of definite

advantage from the point of view of public interest.
b) For study leave outside India, it is to be certified that the facilities for
study/research should not be available in India.
c) Government Servant shall submit completion/pass certificate in respect of the
course of study/examination.

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 Compiled by
K S Samarendra Nath
Former Director, Min of Steel
samar239@gmail.com 9899221822
d) Study leave should not be granted with such frequency as to remove the
Government servant from contact with his regular work or to cause cadre
difficulties owing to his absence on leave.

Whether academic or literary subjects can be chosen?

Study leave shall not be granted unless it is for prosecution of studies in subjects other
than academic or literary subject;

Exceptions:

To an IES/ISS officer for doing Ph.D. if chief Economic Advisor/Director, central

Statistical organisation approves the subject of research and the institution at which the
research is to be undertaken and certifies that the study will be valuable in the matter of
increasing the efficiency of the officer.
To a Medical officer for prosecuting a course of postgraduate study in Medical Sciences
if the DGHS certifies that the study will be valuable in the matter of increasing the
efficiency of the officer.
To a specialist or a technical person for prosecuting postgraduate course of study
directly related to sphere of duty in case the Head of the Department or the Secretary of
the Ministry/Department certifies that the course of study shall:-

a) enable him to keep abreast with modern developments in the field of his
duty
b) improve his technical standards and competence; and
c) thus substantially benefit the Department.

Who will bear TA and cost of fees? Ordinarily Government servant himself. But
in exceptional cases, the President may sanction payment of such allowance or fees.
What if bond obligation is violated or the condition enunciated in the bond is not met if
the Government servant-

fails to complete the course of study: or

resigns/takes voluntary retirement without return to duty; or

returns to duty but resigns/takes voluntary retirement before serving for 3 years on
expiry of study leave.

Consequences of such violation:

Study leave is converted into leave due and admissible and extraordinary leave. Excess
payment of leave salary is recovered.
Before the resignation is accepted or the Government servant is permitted to retire
voluntarily the actual amount together with interest comprising-
Leave salary, study allowance, cost of fees, travelling and other expenses, if any,
incurred by the Government of India and
The cost incurred by other agencies such as foreign governments foundations and
Trusts in connection with the course of study shall be recovered.

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 Compiled by
K S Samarendra Nath
Former Director, Min of Steel
samar239@gmail.com 9899221822
However, no such recovery will be made if the Government servant is permitted to retire
on medical grounds or to resign for his permanent absorption in the public interest in an
autonomous or statutory body or institution to which he was deputed to serve by
Government on return from study leave.

Leave Salary during Study Leave

Study leave in India:

Pay drawn on duty immediately before proceeding on leave and DA and HRA thereon.
This amount shall be reduced by the amount, if any received by the Government
servant as stipend, scholarship or remuneration for any part-time employment.
However, the net leave salary shall not be less than the leave salary admissible
on HPL.

LEAVE ENCASHMENT

I. EARNED LEAVE

The authority competent to grant leave shall suo motto issue an order granting
cash equivalent of leave salary for Earned Leave, if any, at the credit of Government
servant concerned, on the last day of his service subject to a maximum of 300 days in
respect of the following categories:

 retirement on attaining the age of superannuation; [39(2)]

 cases where the service has been extended, in the interest of public service beyond
the date of retirement on superannuation; [39(4)]
 voluntary/pre-mature retirement; [39(5)]
 where the services are terminated by notice or by payment of pay and allowances in
lieu of notice, or otherwise in accordance with terms and conditions of appointment;
[39(6)(a)(I)]
 termination of re-employment after retirement;[39(6)(a)(iii)]
 to the family of the deceased Government servant died while in service; [39A]
 invalidation on Medical ground; [39-B]
 compulsory retirement as a measure of punishment without reduction in pension;
[39(5)(A)]

 absorption in a Public Sector Undertaking/autonomous body wholly or substantially

owned or controlled by the Central/State Government; [39-D]
 transfer to an industrial establishment; [Rule 6]

2. Half of the leave at credit on the date of cessation of service, subject to a

maximum of 150 days is to be encashed in case when a Government servant resign or
quits service, of his own accord. [39(6)(a)(ii)]

3. Encashment not exceeding 10 days Earned Leave at a time is permissible for

availing LTC subject to he condition that.

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 Compiled by
K S Samarendra Nath
Former Director, Min of Steel
samar239@gmail.com 9899221822
(a) The total leaves so encashed during the entire career does not exceed 60
days in the aggregate.
(b) EL of at least an equivalent duration is also availed simultaneously;
(c) A balance of at least 30 days of EL is still available to the credit after
taking into account the period of encashment as well as leave; and
(d) The period of leave encashed shall be deducted from the quantum of
leave that can be normally encashed at the time of superannuation [i.e.
the total encashment along with LTC awhile in service should not exceed
the maximum limit of 300 days or 150 days as the case may be].
II. HALF PAY LEAVE
A Government servant is also entitled to encashment of HPL subject to the conditions
that in the following cases the period of Earned Leave plus HPL does not exceed the
period between the date of actual retirement and the date on which he/she would have
retired in the normal course on attaining the age of superannuation

 Premature or voluntary retirement.

 Invalidation on Medical ground (only those permanent and quasi-
permanent).

[This restriction is not applicable if encashment of EL alone is due and granted subject to
maximum of 300 days.]

2. Cash equivalent of HPL is subject to reduction on account of pension (P), relief

on pension (RP) if DA is admissible on HPL, and pension equivalent of gratuity (PEG). If
the recoverable amount in respect of (P), (PR), and (PEG) were more than HPL cash
equivalent, encashment of HPL would not be admissible.

3. The encashment at (ii) would be subject to the condition that the total of EL and
HPL encashed does not take the Government Servant beyond the date of
superannuation.

Formula for calculation:-

[{(Half-pay leave salary plus D.A.(if admissible)) minus (Pension plus Pension equivalent
of Gratuity plus Relief on Pension)} divided by 30] multiplied by no. of days of HPL due.
No HRA/CCA is admissible for HPL encashment.
Note: Allowances, like HRA/CCA etc. in the Leave Salary will be admissible at
the prescribed rates, fixed by the Ministry of Finance from time to time.

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