https://www.taxtmi.com/circulars?id=5146 Transport allowance paid as compensation for commuting between residence and place of duty does not qualify for exemption under section 10(14)(i) read with rule 2BB(1)(c); any allowance with a commuting reimbursement element is similarly excluded. Persons making such payments must treat them as part of taxable salary and deduct tax at source at the appropriate rates under the Income-tax Act. en-us Fri, 20 Feb 1998 00:00:00 +0530 Sat, 09 Aug 2008 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5146 Transport allowance paid as compensation for commuting between residence and place of duty does not qualify for exemption under section 10(14)(i) read with rule 2BB(1)(c); any allowance with a commuting reimbursement element is similarly excluded. Persons making such payments must treat them as part of taxable salary and deduct tax at source at the appropriate rates under the Income-tax Act. Circulars Income Tax Fri, 20 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5146