Conveyance allowance exemption requires a certificate confirming the allowance is granted 'in the performance' of duties. Exemption of additional conveyance allowance for Development Officers is conditional on an employer's certificate confirming the allowance was granted in the performance of duties and actually incurred to meet expenses wholly, necessarily and exclusively for those duties; assessing officers may insist that the certificate use the statutory phrasing to reflect the requisite nexus between allowance and duty-related expenditure.
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.
Conveyance allowance exemption requires a certificate confirming the allowance is granted 'in the performance' of duties.
Exemption of additional conveyance allowance for Development Officers is conditional on an employer's certificate confirming the allowance was granted in the performance of duties and actually incurred to meet expenses wholly, necessarily and exclusively for those duties; assessing officers may insist that the certificate use the statutory phrasing to reflect the requisite nexus between allowance and duty-related expenditure.
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