Exemption under section 10(7): foreign allowances paid by government to citizens for service abroad are fully tax-exempt. Section 10(7) provides full income-tax exemption for allowances or perquisites paid or allowed by the Government to an Indian citizen for rendering service outside India where the payment is an allowance or perquisite, is made outside the taxable territories, is by the Government of India to a citizen, and is for rendering service outside those territories; no requirement that the allowance be actually expended in performance of duties is attached.
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.
Exemption under section 10(7): foreign allowances paid by government to citizens for service abroad are fully tax-exempt.
Section 10(7) provides full income-tax exemption for allowances or perquisites paid or allowed by the Government to an Indian citizen for rendering service outside India where the payment is an allowance or perquisite, is made outside the taxable territories, is by the Government of India to a citizen, and is for rendering service outside those territories; no requirement that the allowance be actually expended in performance of duties is attached.
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