Part DCASafe 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 )
Salary allowance exemptions under Rule 2BB cover travel, duty-related allowances, and area-based relief with specific conditions. Rule 2BB prescribes the allowances exempt under clause (14) of section 10 for salary income. It specifies travel, transfer, conveyance, helper, ... Summary
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Salary allowance exemptions under Rule 2BB cover travel, duty-related allowances, and area-based relief with specific conditions.
Rule 2BB prescribes the allowances exempt under clause (14) of section 10 for salary income. It specifies travel, transfer, conveyance, helper, academic/research/training, uniform, and locality-linked duty allowances, with exemption amounts depending on the allowance type and the notified area. The rule also imposes mutual exclusivity between certain field and border-area allowances, and restricts exemption for employees under section 115BAC to specified allowances only.
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