Salary & Retirement Tax Planning – Smart Strategies for 2026 Author: CA Shiwali DagarUpdated for: Financial Year 2025–26 | Assessment Year 2026–27 Why Salary & Retirement Tax Planning Matters More Than Ever For salaried professionals and retirees, tax planning is not about last‑minute savings, it is about structuring income correctly. Wrong salary structuring or poor

The ₹25 Lakh Leave Encashment Leap: More Than Just a Budget Update Author: CA Shiwali DagarPublished: January 2026 Introduction For over two decades, the exemption limit for leave encashment under Section 10(10AA)(ii) remained frozen at ₹3,00,000. While salaries of government employees increased substantially through successive Pay Commissions, the corresponding exemption for non-government employees failed to