Specific / notified special allowances [Sec. 10(14)]
A) Allowances which are exempt to the extent of :
Actual amount received or the amount spent for the specified purpose for which
these were received, whichever is less : These allowances are :
a) Travelling Allowance : Any allowance granted to meet the cost of travel on
tour or on transfer of duty (including any sum paid in connection with transfer,
packing and transportation of personal effects on such transfer).
b) Daily Allowance : Any 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.
c) Conveyance Allowance : Any 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.
d) Helper Allowance : Any allowance, granted to meet the expenditure incurred
on the helper appointed for the performance of the duties of an office.
e) Academic Allowance : Any allowance granted for encouraging academic,
research and training pursuits in educational and research institutions;
f) Uniform Allowance : Any allowance granted to meet the cost of purchase or
maintenance of uniform for wear during the performance of the duties of office.
37 Comments