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          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.

          <h1>Allowance exemption framework: specified salary allowances exempted subject to categorical limits and geographic eligibility conditions.</h1> The rule lists prescribed allowances exempt from salary tax, including travel and transfer allowances, daily journey allowances, conveyance (where free conveyance not provided), helper allowances, academic/research encouragement allowances, and uniform allowances, with transfer travel covering packing and transport of personal effects. A table specifies numerous special compensatory, field, tribal, transport, education, hostel, underground, high-altitude, counter-insurgency and island duty allowances, the places or employee classes eligible, fixed monthly exemption caps for each, mutual exclusivity between overlapping allowances, and a restriction limiting alternative regime taxpayers to a narrower set of exemptions.

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