Travel and passage exemptions clarified, technician salary relief and Tea Board subsidy exemption made subject to conditions and approvals. Amendments to section 10 revise exemptions: travel concessions are exempt for employer-funded travel for leave or on retirement with a cap tied to travel to the home-district; passage moneys for home leave or return are exempt subject to prescribed conditions; technician remuneration receives time limited relief contingent on residency and contract approval and may include employer paid tax; a Tea Board subsidy for replantation or replacement of tea bushes is exempt subject to notification and certificate production.
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Provisions expressly mentioned in the judgment/order text.
Travel and passage exemptions clarified, technician salary relief and Tea Board subsidy exemption made subject to conditions and approvals.
Amendments to section 10 revise exemptions: travel concessions are exempt for employer-funded travel for leave or on retirement with a cap tied to travel to the home-district; passage moneys for home leave or return are exempt subject to prescribed conditions; technician remuneration receives time limited relief contingent on residency and contract approval and may include employer paid tax; a Tea Board subsidy for replantation or replacement of tea bushes is exempt subject to notification and certificate production.
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