https://www.taxtmi.com/circulars?id=4599 Conveyance allowance is ordinarily treated as a perquisite and added back for TDS computation, restricting the standard deduction; however, if the disbursing authority is satisfied that the allowance is a reimbursement of expenses wholly, necessarily and exclusively incurred in performance of duties and certifies this, TDS need not be deducted, subject to later scrutiny by the assessing officer. en-us Wed, 31 Mar 1976 00:00:00 +0530 Thu, 31 Jul 2008 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4599 Conveyance allowance is ordinarily treated as a perquisite and added back for TDS computation, restricting the standard deduction; however, if the disbursing authority is satisfied that the allowance is a reimbursement of expenses wholly, necessarily and exclusively incurred in performance of duties and certifies this, TDS need not be deducted, subject to later scrutiny by the assessing officer. Circulars Income Tax Wed, 31 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4599