https://www.taxtmi.com/circulars?id=9709 Exemption under 10(14) for additional conveyance allowance is permitted where the employer appends a salary-certificate certifying that the allowance was granted specifically for expenditure wholly, necessarily and exclusively for performance of duties and was actually incurred, supported by an internal verification system recording individual expenditure, vehicle type, area of operation and performance details. en-us Fri, 28 Nov 1986 00:00:00 +0530 Wed, 08 Jun 2011 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9709 Exemption under 10(14) for additional conveyance allowance is permitted where the employer appends a salary-certificate certifying that the allowance was granted specifically for expenditure wholly, necessarily and exclusively for performance of duties and was actually incurred, supported by an internal verification system recording individual expenditure, vehicle type, area of operation and performance details. Circulars Income Tax Fri, 28 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9709