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of <h1>Section 10(5) Income-tax Act: Tax Exemption for Travel Assistance to 'Home District' with Defined Criteria.</h1> Section 10(5) of the Income-tax Act, 1961, exempts travel concession or assistance received by an Indian citizen from their employer for travel to their 'Home District' from income tax, provided specific conditions are met. The term 'Home District' is not defined in the Act or Rules. To determine it, criteria include: frequent visits to the place for domestic or social obligations, ownership of residential property there, residency of near relations, or living there before employment. If one condition is met, the place can be claimed as 'Home District,' which cannot be easily changed once declared.
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