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of <h1>Special Travelling Allowance for Air India Pilots Exempt u/s 10(14) of Income-tax Act 1961.</h1> The circular addresses the tax treatment of the 'Special Travelling Allowance' provided to pilots of Air India and Indian Airlines. This allowance, also known as 'Special Allowance' in Air India, is intended as reimbursement for additional expenses incurred by pilots. The Board has decided that this allowance falls under Section 10(14) of the Income-tax Act, 1961, making it exempt from tax to the extent that expenses are actually incurred. Assessors are advised to rely on certificates from employees confirming the expenses, without meticulous verification, unless there is reason to doubt the certificate's authenticity. These instructions apply to all pending and future assessments.
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