Why We are not deductiing TDS on move encashment provision ?

TDS have to be deduct on the accrual or clearing of expenses which are liablie to TDS. However y we are not deduct TDS on Leave enchashment provision be hand down encashed during the term of work is taxable below subdivision 192 ?

Answers:
TDS is deduct on move encashment singular on donation font. Leave accrue can be any encashed or vacate availed surrounded by subsequent year within which overnight case no pay-out will be nearby. Therefore TDS is applicable for go encashment single on sum reason.


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