1. Date of resumption of duty from leave for the purpose of Promotion / Increment :-
In the case of an employee proceeding on leave from 1st July, an increment falling due on leave is to be drawn only from the date of resumption of duty on return from leave.
For example: If an employee takes on leave from 1.7.2011 to 24.9.2011, according to the Leave Rules, his increment benefit is to be granted from 24.9.2011.
2. Don’t take leave on first working day of the any year..! :-
As far as avoid to take leave on first working day of the any year.
If the promotion date falls on first january, there should be condition on assumption that the promotee should be present for the duty on that day. If not, the promotion is to be granted only from the date of resumption of duty on return from leave. Subsequently, the date of next increment also will defer.
Date of next increment in cases where Government servants are not able join posts in a particular grade pay on promotion/appointment on 1st of January of a year due to Sunday or Gazettd holiday, the first working day of the year will be treated to have completed six months on first July of that on that day.
SOURCE : AIAIPA,MAH CIRCLE