https://www.taxtmi.com/circulars?id=9430 Replacement special allowances paid in lieu of free furnished accommodation and limited personal use of official cars are to be treated as income chargeable under the head "salaries." If the recipient pays rent out of that special allowance, a claim for deduction in respect of rent paid may be considered, with the deduction provision applying only from the financial year beginning 1 April 1976 and assessment years thereafter. en-us Wed, 18 Nov 1981 00:00:00 +0530 Sat, 04 Jun 2011 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9430 Replacement special allowances paid in lieu of free furnished accommodation and limited personal use of official cars are to be treated as income chargeable under the head "salaries." If the recipient pays rent out of that special allowance, a claim for deduction in respect of rent paid may be considered, with the deduction provision applying only from the financial year beginning 1 April 1976 and assessment years thereafter. Circulars Income Tax Wed, 18 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9430