Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Travel concession exemption under section 10(5) is limited by route-based fare ceilings, block-period rules, and child-count restrictions. Exemption for travel concession or assistance under section 10(5) applies to travel on leave within India or on retirement or termination of service, subject to fare-based limits linked to the shortest route and the mode of transport. A temporary cash-allowance exemption applies only on fulfilment of prescribed option, payment, and invoice conditions, and is confined to the lesser of thirty-six thousand rupees per person or one-third of specified expenditure. The rule also limits the ordinary exemption to two journeys in a block of four years, with one-journey treatment for the cash-allowance option and a two-surviving-children restriction subject to stated exceptions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Travel concession exemption under section 10(5) is limited by route-based fare ceilings, block-period rules, and child-count restrictions.
Exemption for travel concession or assistance under section 10(5) applies to travel on leave within India or on retirement or termination of service, subject to fare-based limits linked to the shortest route and the mode of transport. A temporary cash-allowance exemption applies only on fulfilment of prescribed option, payment, and invoice conditions, and is confined to the lesser of thirty-six thousand rupees per person or one-third of specified expenditure. The rule also limits the ordinary exemption to two journeys in a block of four years, with one-journey treatment for the cash-allowance option and a two-surviving-children restriction subject to stated exceptions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
