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of <h1>Special Travelling Allowance for Pilots Exempt u/s 10(4) for Actual Expenses: Meal, Tips, Incidentals.</h1> The circular addresses the taxability of the 'Special Travelling Allowance' for pilots of a helicopter service company, clarifying that it qualifies as a supplementary layover allowance under Section 10(4) of the Income-tax Act, 1961. It is exempt to the extent of actual expenses incurred for meals, tips, and other incidentals. Assessing Officers are advised to accept a certificate from employees confirming the expenditure rather than verifying each claim meticulously. These instructions apply to assessments for the year 1988-89 and earlier, without reopening completed assessments, and should be communicated to relevant officers.
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