Transport allowance compensating commuting is taxable; employers must deduct tax at source on such payments. Transport allowance paid as compensation for commuting between residence and place of duty does not qualify for exemption under section 10(14)(i) read with rule 2BB(1)(c); any allowance with a commuting reimbursement element is similarly excluded. Persons making such payments must treat them as part of taxable salary and deduct tax at source at the appropriate rates under the Income-tax Act.
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Provisions expressly mentioned in the judgment/order text.
Transport allowance compensating commuting is taxable; employers must deduct tax at source on such payments.
Transport allowance paid as compensation for commuting between residence and place of duty does not qualify for exemption under section 10(14)(i) read with rule 2BB(1)(c); any allowance with a commuting reimbursement element is similarly excluded. Persons making such payments must treat them as part of taxable salary and deduct tax at source at the appropriate rates under the Income-tax Act.
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