Special rent allowance exemption limited to the least of actual allowance, excess rent paid, or location based salary proportion. Amendment to Rule 2A sets the exemption for special allowance for rent as the least of: the actual allowance received; actual rent paid in excess of one tenth of salary for the relevant period; a higher salary based ceiling for accommodation in Bombay, Calcutta, Delhi or Madras; or a lower salary based ceiling for accommodation elsewhere; salary is as defined in the Rule.
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.
Special rent allowance exemption limited to the least of actual allowance, excess rent paid, or location based salary proportion.
Amendment to Rule 2A sets the exemption for special allowance for rent as the least of: the actual allowance received; actual rent paid in excess of one tenth of salary for the relevant period; a higher salary based ceiling for accommodation in Bombay, Calcutta, Delhi or Madras; or a lower salary based ceiling for accommodation elsewhere; salary is as defined in the Rule.
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