Daily Allowance paid to employee during his foreign tour. Employee has given declaration that the DA paid to him wholley spent for office work. Is it necessary to submit the documents to avail exemption of Income Tax under Section 10(14).
DA on foreign tour
Sankar Bagchi
No need to submit documents for Section 10(14) tax exemption on daily allowance spent during foreign tours. An employee inquired about the necessity of submitting documents to claim an income tax exemption under Section 10(14) for a daily allowance spent entirely on office work during a foreign tour. A respondent clarified that it is not required to submit such documents, referencing a decision or circular available on the same platform for further details. (AI Summary)