https://www.taxtmi.com/circulars?id=10401 Exemption for employee allowances applies only to notified allowances not chargeable as perquisites and only to the extent of expenses actually incurred in performance of duties. Notified allowances relevant to airline pilots and crew include travel on tour or transfer, daily subsistence during tours or transfer journeys, conveyance for duties, and uniform purchase or maintenance. A transport-system personal expenditure allowance is available subject to the extent and limit specified in notification. Employees claiming exemption must affirm expenditure and produce evidence if required; employers must detail allowances in salary certificates to ensure correct tax withholding and assessing officers must allow exemptions strictly under law. en-us Fri, 24 Sep 1993 00:00:00 +0530 Mon, 13 Jun 2011 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10401 Exemption for employee allowances applies only to notified allowances not chargeable as perquisites and only to the extent of expenses actually incurred in performance of duties. Notified allowances relevant to airline pilots and crew include travel on tour or transfer, daily subsistence during tours or transfer journeys, conveyance for duties, and uniform purchase or maintenance. A transport-system personal expenditure allowance is available subject to the extent and limit specified in notification. Employees claiming exemption must affirm expenditure and produce evidence if required; employers must detail allowances in salary certificates to ensure correct tax withholding and assessing officers must allow exemptions strictly under law. Circulars Income Tax Fri, 24 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10401