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<h1>CBDT Updates: Living Allowance Exemption for Foreign Trainees in India Increased to Rs. 3,000 Monthly u/s 10.</h1> The circular issued by the Central Board of Direct Taxes (CBDT) addresses the exemption of living allowances for foreign nationals in India under training programs like the Colombo Plan and the Special Commonwealth African Assistance Plan. Initially, allowances ranging from Rs. 200 to Rs. 600 per month were exempt under sections 10(14) and 10(6) of the Income-tax Act, 1961. Due to increased living costs, the allowance was raised to Rs. 3,000 per month, and the exemption was extended for the assessment year 1988-89. Post-1988-89, exemptions will follow new provisions under the Direct Tax Laws (Amendment) Act, 1987.