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<h1>Rule 2BB lists allowances exempt under clause (14), section 10: travel, per diem, conveyance, training, uniform, special area limits</h1> Rule 2BB prescribes which named allowances are exempt under clause (14) of section 10 of the Income-tax Rules: travel/transfer costs (including packing/transport of personal effects), per diem for absence from duty, conveyance (if employer does not provide free conveyance), helper expenses, academic/research/training allowances, and uniform costs. A detailed schedule sets specific exempt special compensatory, border/remote/difficult area, tribal/agency, field, modified field, counter-insurgency, high-altitude, island, underground and other allowances with place-wise limits (amounts per month) and conditions (mutual exclusivity of some allowances). Employees who opt for or are taxed under section 115BAC are eligible for exemption only for certain allowances specified in the rule.