https://www.taxtmi.com/circulars?id=9506 Colliery allowance paid by Coal India Ltd. is a perquisite and taxable, but only the excess over Rs.100 per month or over 50% of the actual allowance, whichever is higher, shall be treated as a taxable perquisite; the remainder is regarded as expense related and not chargeable as a perquisite, and officers are to be notified for payroll implementation. en-us Fri, 24 Jun 1983 00:00:00 +0530 Mon, 06 Jun 2011 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9506 Colliery allowance paid by Coal India Ltd. is a perquisite and taxable, but only the excess over Rs.100 per month or over 50% of the actual allowance, whichever is higher, shall be treated as a taxable perquisite; the remainder is regarded as expense related and not chargeable as a perquisite, and officers are to be notified for payroll implementation. Circulars Income Tax Fri, 24 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9506