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of <h1>Conveyance Allowance Tax Exemption: Section 10(14) & Rule 2BB - Taxable Amount Based on Actual Spend vs. Received.</h1> Conveyance allowance is exempt from tax under section 10(14) and Rule 2BB to the extent of the lesser amount between what is received and what is spent. For instance, if Rs. 100 is received and Rs. 80 is spent, Rs. 20 is taxable. Conversely, if Rs. 100 is spent, no amount is taxable.
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