https://www.taxtmi.com/circulars?id=9814 The Special Travelling Allowance paid to pilots as reimbursement for additional meal, tip, refreshment and incidental expenses qualifies for statutory exemption to the extent expenses are actually incurred; an employee's certificate that the allowance was spent suffices for exemption unless the assessing officer has reason to doubt its truth, and these instructions apply to the relevant assessment year and earlier years without requiring reopening of completed assessments. en-us Tue, 09 Aug 1988 00:00:00 +0530 Thu, 09 Jun 2011 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9814 The Special Travelling Allowance paid to pilots as reimbursement for additional meal, tip, refreshment and incidental expenses qualifies for statutory exemption to the extent expenses are actually incurred; an employee's certificate that the allowance was spent suffices for exemption unless the assessing officer has reason to doubt its truth, and these instructions apply to the relevant assessment year and earlier years without requiring reopening of completed assessments. Circulars Income Tax Tue, 09 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9814