#High altitude conveyance free#

Border area, remote area allowance, disturbed area allowance, etc.: (as per given later):Įxemption varies from ₹200 p.m.Special compensatory hilly area allowance or high altitude allowance etc.:Įxemption varies from ₹300 to ₹7,000 per month.Tribal area, Scheduled Area/Agency area allowance:Įxempt upto actual amount received or ₹200 per month, whichever is less.per child upto a maximum of two children, whichever is less. Įxempt upto actual amount received per child or ₹300 p.m. per child upto a maximum of 2 children, whichever is less. Allowances which are exempt to the extent of amount received or the limit specified, whichever is less:Įxempt upto actual amount received per child or ₹100 p.m. These allowances can be of the following two types: 1. (ii) Allowances to meet Personal Expenses Actual amount spent for the purposes of duties of office or employment.The above allowances shall be exempt to the extent of minimum of the following: Expenditure incurred on journey from residence to office and back to residence shall not be treated as expenditure incurred on conveyance in performance of official duties Īny allowance, by whatever name called, granted to meet the expenditure incurred on a helper where such helper is engaged for the performance of the duties of an office or employment of profit Īny allowance, by whatever name called, granted for encouraging academic, research and training pursuits in educational and research institutions Īny allowance, by whatever name called, granted to meet the expenditure incurred on the purchase or maintenance of uniform for wear during the performance of the duties of an office or employment of profit.

#High altitude conveyance free#

Īny allowance, whether granted on tour or for the period of journey in connection with transfer, to meet the ordinary daily charges incurred by an employee on account of absence from his normal place of duty Īny allowance granted to meet the expenditure incurred on conveyance in performance of duties of an office or employment of profit, provided that free conveyance is not provided by the employer. 'Allowance granted to meet the cost of travel on transfer' includes any sum paid in connection with transfer, packing and transportation of personal effects on such transfer. These allowances will be exempt the extent such expenses are actually incurred for that purpose.Īny allowance granted to meet the cost of travel on tour or on transfer of duty. These allowances are not in the nature of a perquisite within the meaning of section 17(2) and are specifically granted to meet expenses wholly, necessarily and exclusively incurred in the performance of duties of an office or employment of profit. (i) Special Allowances for performance of official duties: Prescribed Special Allowances which are Exempt to a certain extent - Section 10(14) Exemption of Amounts Specified in the Income Tax Rules in Calculating 'Salary' Incomeġ.