https://www.taxtmi.com/acts?id=3640 Rule 2BB prescribes the allowances exempt under clause (14) of section 10 for salary income. It specifies travel, transfer, conveyance, helper, academic/research/training, uniform, and locality-linked duty allowances, with exemption amounts depending on the allowance type and the notified area. The rule also imposes mutual exclusivity between certain field and border-area allowances, and restricts exemption for employees under section 115BAC to specified allowances only. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 23 May 2026 10:51:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3640 Rule 2BB prescribes the allowances exempt under clause (14) of section 10 for salary income. It specifies travel, transfer, conveyance, helper, academic/research/training, uniform, and locality-linked duty allowances, with exemption amounts depending on the allowance type and the notified area. The rule also imposes mutual exclusivity between certain field and border-area allowances, and restricts exemption for employees under section 115BAC to specified allowances only. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3640