https://www.taxtmi.com/circulars?id=10252 Section 10(7) provides full income-tax exemption for allowances or perquisites paid or allowed by the Government to an Indian citizen for rendering service outside India where the payment is an allowance or perquisite, is made outside the taxable territories, is by the Government of India to a citizen, and is for rendering service outside those territories; no requirement that the allowance be actually expended in performance of duties is attached. en-us Fri, 20 Sep 1974 00:00:00 +0530 Mon, 13 Jun 2011 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10252 Section 10(7) provides full income-tax exemption for allowances or perquisites paid or allowed by the Government to an Indian citizen for rendering service outside India where the payment is an allowance or perquisite, is made outside the taxable territories, is by the Government of India to a citizen, and is for rendering service outside those territories; no requirement that the allowance be actually expended in performance of duties is attached. Circulars Income Tax Fri, 20 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10252