How much of Leave Encashment is Tax Exempt?

As per Google search, it looks any amount upto 25 lakhs is tax exempt, but my company seems to have shown it exempt only for n * (Basic/30) amount. Why is it so? Shouldn’t entire amount been shown tax exempt? What rule are these CAs following?

P.S.- I know that I can still claim full amount exemption at the time of filing ITR, but this calculation by organisation will go in Form 16 so any departure from it may get objected by IT Dept I think.