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        Income Tax

        Rule 132 - Remuneration

        Income-Tax Rules, 2026

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        Remuneration for Approving Panel members: entitlement to sitting fee and official travel and daily allowances as admissible. Rule 132 entitles the Chairperson and members of an Approving Panel to a specified sitting fee and travelling allowances, including local transport and daily allowances with accommodation, at rates admissible to an officer of Secretary rank. Expenditure for the Approving Panel is to be met from the Department's budgetary grants in the Central Government's finance ministry.
                        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.

                              Remuneration for Approving Panel members: entitlement to sitting fee and official travel and daily allowances as admissible.

                              Rule 132 entitles the Chairperson and members of an Approving Panel to a specified sitting fee and travelling allowances, including local transport and daily allowances with accommodation, at rates admissible to an officer of Secretary rank. Expenditure for the Approving Panel is to be met from the Department's budgetary grants in the Central Government's finance ministry.


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