TaxTMI 
TaxTMI 
Is the exemption under Section 10(14)(i) of the Income-tax Act, 1961 allowable under the new tax regime?
Allowability of Exemption under Section 10(14)(i) under the New Tax Regime
11 Jul 2026 
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Allowance exemption under the new tax regime is limited to notified duty-related allowances, while most salary allowances remain taxable.
Exemption under Section 10(14)(i) is generally not available under the new tax regime under Section 115BAC, except for specified allowances notified by the Central Government. Duty-related allowances such as travelling allowance for tour or transfer, daily allowance on official tour, conveyance allowance for official duties, ordinary daily charges away from the normal place of duty, and transport allowance for a divyang employee continue to be exempt, while HRA and most other allowances do not. (AI Summary)
Exemption under Section 10(14)(i) is generally not available under the new tax regime under Section 115BAC, except for specified allowances notified by the Central Government. Duty-related allowances such as travelling allowance for tour or transfer, daily allowance on official tour, conveyance allowance for official duties, ordinary daily charges away from the normal place of duty, and transport allowance for a divyang employee continue to be exempt, while HRA and most other allowances do not. (AI Summary)