https://www.taxtmi.com/circulars?id=9011 Kit Maintenance Allowance for uniform upkeep is exempt as an allowance reimbursing employment-related expenditure. Reimbursement of employer-paid insurance premium for loss-of-licence is not a perquisite to pilots, though any compensation paid to a pilot for loss of licence is taxable under the provision treating such receipts as remuneration-like perquisites. Special Travelling Allowance is taxable as an addition to remuneration and is assessable from assessment year 1975-76; no additions are needed for earlier years and prior assessments or appeals may be adjusted accordingly. en-us Sat, 24 Jul 1976 00:00:00 +0530 Wed, 01 Jun 2011 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9011 Kit Maintenance Allowance for uniform upkeep is exempt as an allowance reimbursing employment-related expenditure. Reimbursement of employer-paid insurance premium for loss-of-licence is not a perquisite to pilots, though any compensation paid to a pilot for loss of licence is taxable under the provision treating such receipts as remuneration-like perquisites. Special Travelling Allowance is taxable as an addition to remuneration and is assessable from assessment year 1975-76; no additions are needed for earlier years and prior assessments or appeals may be adjusted accordingly. Circulars Income Tax Sat, 24 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9011