Applicability of Sec.10(14) to allowance unspent.

Exemption for employee foreign travel allowances limited to amounts actually spent; unspent savings are taxable.

Section 10(14) exempts allowances only to the extent expenses are actually incurred; central and state government daily foreign-tour allowances are exempt without that actual-spend requirement for Indian citizens. Allowances paid by other employers for foreign tours are exempt only to the extent spent, and any unspent foreign exchange brought back to India is not eligible for exemption. Tax officers should verify actual expenditure for non-government employees claiming such exemptions.