https://www.taxtmi.com/caselaws?id=61908 Dearness allowance forms part of "salary" for computing exemption under section 10(13A) read with Rule 2A where the terms of employment expressly provide for its payment. The statutory definition in Rule 2(h) of Part A of the Fourth Schedule includes such allowance, and an employer's different internal basis for other benefits does not change that meaning for house rent allowance exemption purposes. The cited precedent did not justify excluding contractually provided dearness allowance, so the allowance was correctly included in salary for TDS computation on HRA. en-us Wed, 21 Apr 1999 00:00:00 +0530 Mon, 17 Jan 2011 09:48:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61908 Dearness allowance forms part of "salary" for computing exemption under section 10(13A) read with Rule 2A where the terms of employment expressly provide for its payment. The statutory definition in Rule 2(h) of Part A of the Fourth Schedule includes such allowance, and an employer's different internal basis for other benefits does not change that meaning for house rent allowance exemption purposes. The cited precedent did not justify excluding contractually provided dearness allowance, so the allowance was correctly included in salary for TDS computation on HRA. Case-Laws Income Tax Wed, 21 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61908