https://www.taxtmi.com/forum/issue?id=120084 An allowance specifically granted for official duties is exempt under Section 10(14)(i) read with Rule 2BB to the extent of actual expenditure incurred; absence of an exemption in Form 16 does not preclude claiming it in the ITR, provided the expenditure was for official purposes and documentary proof (expense logs, bills, duty registers) is maintained, with the exemption limited to actual expenses not exceeding the allowance received. en-us Wed, 04 Jun 2025 11:35:01 +0530 Wed, 04 Jun 2025 22:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120084 An allowance specifically granted for official duties is exempt under Section 10(14)(i) read with Rule 2BB to the extent of actual expenditure incurred; absence of an exemption in Form 16 does not preclude claiming it in the ITR, provided the expenditure was for official purposes and documentary proof (expense logs, bills, duty registers) is maintained, with the exemption limited to actual expenses not exceeding the allowance received. Discussion-Forum Income Tax Wed, 04 Jun 2025 11:35:01 +0530 https://www.taxtmi.com/forum/issue?id=120084