DA on foreign tour

[Sankar Bagchi]

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).

[sathyanarayanan kasinathan]

Not required. There is a decision or a circular for this. u can check out in this website itself.

AI Summary

Daily allowance exemption: employee declaration suffices, documentary proof not required for foreign tour allowances under tax law.
Daily allowance for a foreign tour may be exempt when the employee declares it was wholly spent on official work; supporting documents are not required according to an existing decision or administrative circular referenced in the advisory response.