Salary-linked tax exemptions cover pension withdrawals, provident fund receipts, house rent allowance, and prescribed special allowances. Salary-linked exemptions and deductions cover specified receipts excluded from total income, including National Pension System withdrawals, travel concession or assistance, employer-paid tax on non-monetary perquisites, house rent allowance, and special allowances or benefits incurred wholly and exclusively for official duties. Pension and provident fund exclusions also apply to provident fund, recognised provident fund, approved superannuation fund, Sukanya Samriddhi, and National Pension System payments, subject to contribution-based thresholds, withdrawal limits, and prescribed conditions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Salary-linked tax exemptions cover pension withdrawals, provident fund receipts, house rent allowance, and prescribed special allowances.
Salary-linked exemptions and deductions cover specified receipts excluded from total income, including National Pension System withdrawals, travel concession or assistance, employer-paid tax on non-monetary perquisites, house rent allowance, and special allowances or benefits incurred wholly and exclusively for official duties. Pension and provident fund exclusions also apply to provident fund, recognised provident fund, approved superannuation fund, Sukanya Samriddhi, and National Pension System payments, subject to contribution-based thresholds, withdrawal limits, and prescribed conditions.
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