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    <title>Every judge is entitled to conveyance allowance of Rs.300 per month subject to maintenance of motor car.</title>
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    <description>Conveyance allowance of Rs.300 per month for High Court Judges is to be regarded as a tax-exempt conveyance allowance; Income-tax Officers are not required to make detailed enquiries to verify that conveyance expenses equal the allowance, and judges need not furnish a separate certificate that the allowance reimburses expenses wholly, necessarily and exclusively incurred in performance of duties. Circular No.196 is modified to this effect.</description>
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      <description>Conveyance allowance of Rs.300 per month for High Court Judges is to be regarded as a tax-exempt conveyance allowance; Income-tax Officers are not required to make detailed enquiries to verify that conveyance expenses equal the allowance, and judges need not furnish a separate certificate that the allowance reimburses expenses wholly, necessarily and exclusively incurred in performance of duties. Circular No.196 is modified to this effect.</description>
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